Zeman, Inc. declares and distributes a 10% common stock dividend when it has

10 comma 00010,000

shares of

$ 20$20

par value common stock outstanding. If the market value of the common stock is

$ 25$25,

the journal entry to record the stock dividend would include a:

A.credit to

Paidminusin

Capital in Excess of

Parlong dashCommon

$ 5 comma 000$5,000.

B.credit to Common Stock

$ 5 comma 000$5,000.

C.credit to

Paidminusin

Capital in Excess of

Parlong dashCommon

$ 20 comma 000$20,000.

D.credit to Common Stock

$ 45 comma 000$45,000.