Zeman,IncDeclares and Distributes a 10% Common Stock Dividend When It

Zeman,Inc.declares and distributes a 10% common stock dividend when it has 20,000 shares of $10 par value common stock outstanding.If the market value of the common stock is $25,the journal entry to record the stock dividend would include a:

A) credit to Common Stock $50,000.
B) credit to Common Stock $30,000.
C) credit to Paid-in Capital in Excess of Par-Common $30,000.
D) credit to Paid-in Capital in Excess of Par-Common $20,000.