Zeman, Inc. declares and distributes a? 10% common stock dividend when it has 10,000 shares of $10 par value common stock outstanding. If the market value of the common stock is $30?,the journal entry to record the stock dividend would include? a:

A. credit to? Paid-in Capital in Excess of ParCommon $10,000.

B. credit to Common Stock $20,000

C. credit to Common Stock $40,000

D. credit to Paid-in Capital in excess of Par-Common $20,000