The entry to record the declaration of a stock dividend would include

A. a credit to Retained Earnings.

B. a credit to Cash.

C. a credit to Common Stock.

D. None of the above

a debit to Stock Dividends.

The entry would be Stock Dividends debit; Stock Dividends Distributable credit; and Paid-In Capital in Excess of Par--Common Stock credit.

so Non of the above

The correct answer to your question is:

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 Stock Dividend (market value - par value) * number of shares