Windsor, Inc. has 13000 shares of $100 par value common stock. Assuming that the proper journal entry was made to record a 7% common stock dividend on the declaration date when the market value of the stock was $121, which of the following accounts would be debited when the stock dividend is distributed? Paid-in Capital in Excess of Par Value. Dividends Payable. Retained Earnings. Common Stock Dividends Distributable