Richman Corporation has 120,000 shares of $5 par value common stock outstanding It declared a 15% stock dividend on June 1 when the market price per share was $15. The shares were issued on June 30. The journal entry for the issuance of the stock on June 30 will include a: O a, debit to Stock Dividend of $270,000 O b. credit to Dividends Payable of $270,000 O c. debit to Common Stock of $90,000 d. debit to CSDD of $90,000