32. On July 31, 2019 Willy's Corporation's common stock is priced at $30 per share before any stock dividend or split, and the stockholders' equity section of its balance sheet appears as follows. Assume that the company declares and immediately distributes a 100% stock dividend.

What is the total amount in the Retained Earnings account immediately after the stock dividend? A. $266,000 B. $532,000 C. $366,000 D. $100,000