The issuer of a 5% common stock dividend (small stock dividend) to common stockholders should debit stock dividends for an amount equal to the Multiple Choice Market value of the shares issued. Minimum legal requirements. Book value of the shares issued. Par or stated value of the shares issued.

The issuer of a 5% common stock dividend (small stock dividend) to common stockholders should debit stock dividends for an amount equal to the Market value of the shares issued.

A  company is said to have issued a small stock dividend when the number of shares is less than 25% of the outstanding common stock.  

The amount for recording a small stock dividend is determined by multiplying the market price on the date of declaration with the number of shares being issued as stock dividend.

If the company issues a large stock dividend, then the par value of the shares being issued is used to calculate the amount.

Thus, a small stock dividend is treated differently than a large stock dividend with respect to the price at which it is recorded.

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the u.s. census bureau produces data on the population and economy nationwide. it can you to analyze the kind of people living in your neighborhood. it does not show you the market of people willing to buy your product or an existing market for your product. that will require more market research. the census bureau only gives you an insight to the demographics in your area.