The journal entry to record the issuance of a stock dividend can include: a) debit Common Stock Dividend Distributable (number of shares x market value common stock), credit Retained Earnings (same) b)debit Common Stock Dividend Distributable (number of shares x par value common stock), credit Common Stock (same) c) debit Retained Earnings (market value x number of shares), credit Common Stock Dividends Distributable (number of shares x par value), credit Paid-in Capital in Excess of Par-Stock Dividend. d) debit Common Stock Dividend Distributable (number of shares x par value), credit Cash e) None of the above