A company declared and distributed a 10% stock dividend when it had 150,000 shares of $1 par value common stock outstanding. The market price per share of common stock was $10 per share when the dividend was declared. The journal entry to record the stock dividend would include a credit to: Common Stock for $150.000 Paldin Capital in Excess of Par. Common for $150,000 Retained Earnings for $15.000 Paid-in Capital in Excess of Par. Common for $135.000 Retained Earnings for $150,000