A company with 107,819 authorized shares of $7 par common stock issued 44,775 shares at $14 per share. Subsequently, the company declared a 2% stock dividend on a date when the market price was $28 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 OSI, 06 560,379 5.09 $25,074