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Why is additional paid-in capital record for small stock dividend? A) because large stock dividends are recorded at par value B) because small stock dividends

Why is additional paid-in capital record for small stock dividend?
A) because large stock dividends are recorded at par value
B) because small stock dividends are recorded at par value
C) because small stock dividends are recorded at market value
D) because large stock dividends are recorded at market value

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