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Answer (C) is correct . A stock split does not involve any accounting entries. Instead, a larger number of new shares are issued to replace and retire all outstanding shares.

Answer (A) is incorrect because Stock dividends involve a bookkeeping transfer. Stock splits do not involve a change in the capital accounts.
Answer (B) is incorrect because Stock dividends are paid in additional shares of common stock. In stock splits, all outstanding shares are replaced with a new issue of shares.
Answer (D) is incorrect because In a stock split, there is a large decline in the book value and in the market value per share. A stock dividend does not affect the par value of stock.