The shareholders' equity section of the balance sheet of Thomson Corporation is shown in the accompanying table: B (Click the icon to view the shareholders' equity section.) The preferred shares are currently selling for $102.25 per share and the common shares are currently selling for $11.50 per share. The entry to record the distribution of a 10% common stock dividend includes a A. credit to cash for $46,000 B. credit to common shares for $46,000 C. debit to dividends payable for $46,000 D. debit to retained earnings for $46,000