Question Dan Druff Shampoo has 1,000,000 shares of common stock authorized with a par of $1 per share, of which 600,000 shares are outstanding. When the market value was $9 per share, Druff issued a 10% stock dividend. The par per share did not change. What entry did Druff record for this transaction? OA. Retained earnings Common stock OB. Retained earnings Common stock Paid-in capital-excess of par 60,000 60,000 540,000 60,000 480,000 OC. Paid-in capital-excess of par 460,000 Common stock 60,000 Retained earnings 400,000 OD. Paid-in capital-excess of par 60,000 Common stock 60,000 DELL