Waterway, Inc. declares a 10% common stock dividend when it has 46400 shares of $10 par value common stock outstanding. If the market value of $22 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: Stock Dividends Paid-in Capital Excess of Par $46400 $46400 $102080+$55680 $102080$46400