Which of the following is the journal entry to record the declaration of a stock dividend? a. debit common stock dividend distributable (number of shares × par value common stock); credit common stock (same) b. debit common stock dividend distributable (number of shares × market value common stock); credit common stock (same) c. debit retained earnings (market value × number of shares); credit common stock dividend distributable (number of shares × par value); credit paid-in capital in excess of par stock dividend (market value – par value) × number of shares d. debit common stock (number of shares × par value); credit cash