$ 227,000 100,000 120,000 Cash Merchandise Inventory (12/31/2012) Equipment 105,000 Accounts Receivable 350,000 880,000 67,000 120,000 27,000 10,000 47,000 85,000 260,000 8,000 Common Stock ($.50 par) Sales Rent Expense Bonds Payable (due 2040) Accounts Payable Dividends Treasury Stock, Common (19,000 shares) Preferred Stock 6% ($10 par) Land Paid-in Capital in Excess of Par Value, Preferred 720,000 20,000 23,000 56,000 5,000 Cost of Goods Sold Interest Expense Unearned Revenue Paid-in Capital from Treasury Stock Transactions, Common Allowance for Doubtful Accounts Operating Expenses Accumulated Depreciation- Equipment 95,000 30,000 117,000 Paid-in Capital in Excess of Par Value, Common Retained Earnings (1/1/2012) 70,000 If Tom were to declare and distribute a 2% stock dividend to shareholders on January 1, 2013 at a time where the market price of the common stock was $2 per share, the amount of retained capitalized would be: $27,120. $14,000. O $28,000. $7,000. None of the above