A company with 100,000 authorized shares of $ 4 par common stock issued 40,000 shares at $8. Subsequently, the company declared a 4% stock dividend on a date when the tau price was $ 12 a share. What is the amount transferred from the Retained Earning account to Paid-in Capital accounts as a result of the stock dividend? $19, 200 $12, 800 $32,000 d $48, 800