The journal entry to record the issuance of a stock dividend is which of the following?

Question 20 options:

A Debit Common Stock Dividend Distributable (number of shares par value common stock); credit Common Stock (same)

B Debit Common Stock Dividends Distributable (number of shares market value common stock); credit Common Stock (same)

C Debit Retained Earnings (market value number of shares); credit Common Stock Dividends Distributable (number of shares par value); credit Paid-In Capital in Excess of Par-Stock Dividend

D Debit Common Stock Dividend Distributable (number of shares par value); credit Cash