The following data is available for BOX Corporation at December 31: Common Stock, par $10 (authorized 30,000 shares) $250,000 Treasury Stock (80 shares) $1,200 Based on the data, how many shares of common stock are outstanding? 30,000 24.920 25,000 29,920. John Jones Company has 20,000 shares of $100 par value common stock. Assuming that the proper journal entry was made to record a 5% common stock dividend on the declaration date when the market value of the stock was $135 per share, which of the following accounts would be debited when the stock dividend is distributed? Paid-in Capital in Excess of Par Value Common Stock Dividends Distributable Retained Earnings Dividends Payable