The Stockholders' Equity Section of Dasher Company Showed the Following

The stockholders' equity section of Dasher Company showed the following:
Common Stock - $10 par value, 60,000 shares issued and outstanding
$ 600,000
Contributed Capital in excess of par value, common stock
1,800,000
Retained Earnings
1,600,000
Dasher declared a 10% stock dividend on a day when the market value of the stock was $30 per share.
The stock dividend will:

A) Increase Paid-in capital in excess of par value, Common Stock by $180,000
B) Decrease Retained Earnings by $120,000
C) Increase Common Stock by $180,000
D) Increase Paid-in capital in excess of par value, Common Stock by $120,000