Swifty, Inc. declares a 20% common stock dividend when it has 29100 shares of $10 par value common stock outstanding. If the market value of $26 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: Paid-in Capital in Stock Dividends Excess of Par $151320 $93120 $151320 $58200 $58200 $93120 $58200 $0