58 3.33 pts A company with 100,000 authorized shares of $5 par common stock issued 40,000 shares at $7. Subsequently, the company declared a 2% stock dividend on a date when the market price was $9 a share. What is the amount credited to common stock dividend distributable when the dividend is declared? O $3,200 O $4,000 O $5,600 O $7,200