Roberts Corporation curtently has 140,000 shaves outstanding of $1 par value common stock. The stock was orignally issued for 514 per share On March 15 the boad of dripelan declared a 40% stock dividend when the stock was seling for $22 per shave. The declaration of the dividends fas been recorded Which is the joumal enty to record the dstnibuen of the shares of stock? (Do not round intermedate calculations.) A. dibit Common Stock $56,000 and credit Retained Eannes $55,000 B. debt Common Stock Dvidend Distributable $56,000, ctedit Common Stock $56,000 C. devit Stock Dvidends \$1,232,000, credi Conmon Stock Dividend Distrbitable 356,000 and eredt Pad- In Cightai in Excess of Par-Conrien 51,175 ,000 D. dotat Stock Dviderds $56,000 axd ciedi Common Stock Dvidend Ditritudabie $56,000