A Corporation Reported the Following Equity Section on Its Current

A corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $12.00 per share.
$$\begin{array} {| l | r | } \hline \text { Common stock, } \$ 5 \text { par, } 100,000 \text { shares authorized, } & \\50,000 \text { shares issued } & \$ 250,000 \\\hline \text { Paid in capital in excess of par-common } & 150,000 \\\hline \text { Retained earnings } & 300,000 \\\hline \text { Total stockholders' equity } & \$ 700,000 \\\hline\end{array}$$
Which of the following would be included in the entry to record a 10% stock dividend?

A) Common stock would be credited for $25,000.
B) Common stock would be debited for $25,000.
C) Paid-in capital in excess of par-common is debited for $35,000.
D) Retained earnings would be credited for $60,000.