【单选题】Zeman, Inc. declares and distributes a 10% common stock dividend when it has 20,000 shares of $10 par value common stock outstanding. If the market value of the common stock is $25, the journal entry ...
A.
credit to Common Stock $50,000.
B.
credit to Common Stock $30,000.
C.
credit to Paid-in Capital in Excess of Par—Common $30,000.
D.
credit to Paid-in Capital in Excess of Par—Common $20,000.