Table 4 Following is the stockholders' equity section of the balance sheet of Earmheart Corporation: Paid-in capital Preferred stock, 8%, cumulative $100 par, 25,000 shares authorized, 5,000 shares issued par-preferred 16,000 authorized, 40,000 shares issued par-common 500,000 Paid-in capital in excess of Common stock, $5 par, 100,000 shares Paid-in capital in excess of 200,000 120.000 $ 836,000 -290.000 51,126002 Total paid-in capital Retained earnings Total stockholders' equity The preferred stock is currently selling fors102.25 per share and the common stock is currently selling for $11.50 per share. The board of directors votes to declare a 10% stock dividend on its common stock. 35) The entry to record a 10% common stock dividend includes a: )debit to retained eanings for $46,000 B) debit to common stock for $20,000 C) credit to common stock for $46,000 D) credit to paid-in capital in excess of par-common for $46,000 36) Refer to Table 4. The total paid-in capital after the declaration of a 10% common stock dividend is: A 862,000 B) )$836,000 D) $868,000