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On December 1, 2015, Arthur Company Had 30,000 Shares of $5

Question 81

Multiple Choice

On December 1, 2015, Arthur Company had 30,000 shares of $5 par value common stock issued and outstanding. The next day they 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 Retained Earnings $270,000 and credit Cash $270,000.
B) Debit Retained Earnings $270,000, credit Common Stock $150,000 and credit Paid-In Capital in Excess of Par $120,000.
C) Debit Common Stock $75,000 and credit Cash $75000.
D) Debit Retained Earnings $75,000 and credit Common Stock Dividend Distributable $75,000.

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