Which of the Following Is the Journal Entry to Record

Which of the following is the journal entry to record the declaration of a stock dividend?

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