On December 1, 2017, Arthur, Inc had 40,000 shares of $10 par value common stock issued and outstanding

The next day it declared a 50% stock dividend. The market value of the stock on that date was $9 per share. Which of the following is the correct journal entry to record this transaction?
A) debit Stock Dividends $360,000 and credit Cash $360,000
B) debit Stock Dividends $360,000, credit Common Stock $400,000, and credit Paid-In Capital in Excess of Par -$40,000
C) debit Common Stock $200,000 and credit Cash $200,000
D) debit Stock Dividends $200,000 and credit Common Stock Dividend Distributable $200,000


D .D) (40,000 x 50%) x $10 = $200,000

Business

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