Eagle Corp. declared a $15\%$ stock dividend when it had $350,000$ 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 entry to record the stock dividend would include a credit to:

Common Stock $$525\mathrm{.}000.$

Retained Earnings $$52\mathrm{.}500.$

Additional Paid in Capital $$525,000.$

Retained Earnings $$525,000$

Additional Paid in Capital $$472,500$