Which of the following is the journal entry to record the declaration of a stock dividend?

Question 17 options:

A Debit Common Stock Dividend Distributable (number of shares par value common stock); credit Common Stock (same)

B Debit Common Stock Dividend Distributable (number of shares market value common stock); credit Common Stock (same)

C Debit Retained Earnings (market value number of shares); credit Common Stock Dividend Distributable (number of shares par value); credit Paid-In Capital in Excess of Par Stock Dividend (market value - par value) number of shares

D Debit Common Stock (number of shares par value); credit Cash