Sunland Manufacturing declared a 10% stock dividend when it had 810000 shares of $3 par value common stock outstanding. The market price per common share was $14 per share when the dividend was declared. The entry to record this dividend declaration includes a credit to O Paid-in Capital in Excess of Par for $891000. O Common Stock for $243000. O Stock Dividends for $243000. O Common Stock Dividends Distributable for $1134000.