A company with 102,366 authorized shares of $6 par common stock issued 36,491 shares at $15 per share. Subsequently, the company declared a 2% stock dividend on a date when the market price was $30 a share what is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend? Select the correct answer. $61,420 o$21,895 $4,379 o$17,516