A corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $15 per share. Common Stock, $7 par, 123,000 shares authorized, 61,000 shares issued and outstanding Paid in Capital in Excess of Par Retained Earnings Total Stockholders' Equity $427,000 176,000 520,000 $1,123,000 Which of the following would be included in the entry to record the distribution of a 15% stock dividend? A. Stock Dividends would be debited for $129,150. B. Stock Dividends would be credited for $64,050. C. Paid In Capital in Excess of ParCommon is debited for $129,150. D. Common Stock-$7 Par Value would be credited for $64,050