2) The Clamshell Jewelry Company had a good year and decided to issue a 10% stock dividend to its common shareholders. The stock dividend was declared and distributed when the market price of the company's stock was $15 per share. The stockholders' equity section of the firm's balance sheet immediately before the stock dividend was declared and distributed is as follows: $ 100,000 Common stock, $10 par value Authorized: 50,000 shares Issued: 10,000 shares Additional paid-in capital Retained earnings ..... Total shareholders' equity 60,000 148,000 $ 308,000 After accounting for the 10% stock dividend, which of the following is not a correct statement A) The reported book value per share amounts to $28. B) The reported value of capital stock (i.e., common stock plus additional paid-in capital) amounts to $160,000. C) The reported value of retained earnings amounts to $133,000. D) The reported (par) value of common stock amounts to $110,000. E) The reported value of total stockholders' equity amounts to $308,000