Wallace Corporation issued a 6 percent stock dividend on the 30,000 shares of stock outstanding. The par value of the common stock was $10 per share. At the time of the dividend, the market value of the stock was $40 per share. Which of the following shows the journal entry necessary to record the stock dividend? Account Titles Debit Credit Retained Earnings 72,000 18,000 54,000 Common Stock Additional Paid-in Capital in Excess of Par Value Account Titles Debit Credit Cash 72,000 18,000 54,000 Common Stock Additional Paid-in Capital in Excess of Par Value Account Titles Debit Credit Common Stock 72,000 Retained Earnings Additional Paid-in Capital in Excess of Par Value 18,000 54,000 Debit 18,000 54,000 Account Titles Credit Common Stock Retained Earnings Cash 72,000