Which of the following is the journal entry to record the declaration of stock dividend? a. Debit Common Stock Dividend Distributable (number of shares times par value common stock): credit Common Stock (same) b. Debit Common Stock Dividend Distributable (number of shares times market value common stock): credit Common Stock (same) c. Debit Retained Earnings (market value times number of shares) credit Common Stock Dividend Distributable (number of shares times par value): credit Paid-In Capital in Excess of Par Stock Dividend (market value - par value) times number of shares d. Debit Common Stock (number of shares times par value): credit Cash