Use the following information to answer the question$($s$)$ below.

Hemandez Corporation has $60,000$ shares of $$10$ par value common stock outstanding. The following transactions occurred during the year:

Mar. $17$ Declared a $10$ percent stock dividend to stockholders of record on March $20$ Market value of the stock was $$13$ on March $17.$

$30$ Distributed the stock dividend.

$17.$ The entry to record the transaction of March $17$ would include a

a$.$ credit to Common Stock Distributable for $$60,000.$

b$.$ debit to Common Stock Distributable for $$60,000.$

c$.$ credit to Retained Earnings for $$18,000.$

d$.$ credit to Cash for $$78,000.$

$18.$ The entry to record the transaction of March $30$ would include a

a$.$ debit to Common Stock Distributable for $$60,000.$

b$.$ debit to Retained Earnings for $$18,000.$

c$.$ credit to Additional Paid$-$in Capital, Common for $$18,000.$

d$.$ credit to Cash for $$60,000.$