Star Trek Company has 1,000,000 shares authorized: 400,000 shares issued and outstanding of its $2 par value common stock. On March 191, the board of directors performs a 2-for-1 stock split. On this date, the market price is $18. The journal entry to record this will include: O Credit to Additional Paid-in Capital in excess of par value, common stock for $800,000 Credit to Common Stock Split Distributable for $800,000 Debit to Stock Splits for $800,000 Nojournal entry required Which of the following statements is not true? O Astock split has no effect on retained earnings. Cash dividends are decided by a company's board of directors. Common stock dividend distributable is a current liability account. Treasury stock reduces stockholders' equity