Risingstar Corporation currently has 138,000 shares outstanding of \$4 par valce common stock. The stock was originally issuod for $15 per share On March 15, the board of directors declares a 10% stock dividend when the stock is selling for 526 per stare. Which of the following is the corlect jouimat entry to recert this transaction? (Do not round intermodiale calculations) B. debit Paid - In Capital in Excoss of Par-Common $358,800 and credit Retainod Earnikgs $35 b, B00 C. dobat Slock Dividents $358,800 and credi Common Stock Dividend Distribulable $359,800 D. debit Common Slock Dividond Distributable 555,200 , debit Paid - In Capital in Excoss of Paf-Commen Ior \$303, 600 and eredt Retained Earnungs 5358.800