When there were 500,000 authorized shares of $12 par value common stock, 50,000 shares issued, and 45,000 shares outstanding, and the market price was $14 per share, Your Company issued a 35% stock dividend. What was the entry to retained earnings when this transaction is recorded? O $189,000 debit $189,000 credit O $63,000 debit O $63,000 credit $210,000 debit