Respuesta :
Answer:
The correct answer is letter "D": market price per share; par value per share.
Explanation:
When a stock dividend represents less than 20 to 25% of the outstanding shares it is considered a small stock dividend since it does not have a bigger impact in the market value of the stock and is recorded at the market price. On the other hand, when a stock dividend is greater than 25%, it is considered a large stock dividend since may affect the market value of the stock and is recorded at par value.
