A company with 109,000 authorized shares of $7 par common stock issued 41,000 shares at $12. Subsequently, the company declared a 2% stock dividend on a date when the market price was $25 per share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend? Oa. $20,500o Ob. $54,500 Oc. $14,760 Od. $5,740