The Journal Entry to Record the Issuance of a Stock

The journal entry to record the issuance of a stock dividend is to:

A) debit Common Stock Dividend Distributable (number of shares × par value common stock) ;credit Common Stock (same) .
B) debit Common Stock Dividends Distributable (number of shares × market value common stock) ;credit Common Stock (same) .
C) debit Retained Earnings (market value × number of shares) ;credit Common Stock Dividends Distributable (number of shares × par value) ;credit Paid-in Capital in Excess of Par Value-Stock Dividend.
D) debit Common Stock Dividend Distributable (number of shares × par value) ;credit Cash.