Question:Which of the following statements about small stock dividends is true? 

A A debit to Retained Earning for the par value of the shares issued should be made. 
B A small stock dividend decrease total stockholders equity. 
C Market value per share should be assigned to the dividend shares. 
D A small stock dividend ordinarily will have no effect on book value per share of stock. 

+ Answer
C 

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Md. Saydul Alam

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