The journal entry to record the issuance of a stock dividend is which of the following? a. debit common stock dividends distributable (number of shares × market value common stock); credit common stock (same) b. debit common stock dividend distributable (number of shares × par value common stock); credit common stock (same) c. debit retained earnings (market value × number of shares); credit common stock dividends distributable (number of shares × par value); credit paid-in capital in excess of par-stock dividend d. debit common stock dividend distributable (number of shares × par value); credit cash (don't just choose anything. make sure you are specific and 100% about the answer. do not answer if you do not know.)