Question: When a stock dividend is less than 2 0 - 2 5 % of the common shares outstanding, how should it be accounted for? At

When a stock dividend is less than 20-25% of the common shares outstanding, how should it be accounted for?
At par value of the stock issued
At the fair market value of the stock issued
At the book value of the stock issued
At the stated value of the stock issued

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