Which of the following is true in a small stock dividend? A. Additional paid in capital is decreased by the new number of new shares multiplied by the difference between the market price and the par price per share B. Common stock is increased by the new number of shares multiplied by the market value per share C. Common stock is increased by the new number of shares multiplied by the par value per share D. New shares issued are more than 25% of the corporation's issued common stock E. Retained earnings are decreased by the number of old shares multiplied times the market price per share