A company with 117,000 authorized shares of $4 par common stock issued 42,000 shares at $14. Subsequently, the company declared a 2% stock dividend on a date when the market price was $21 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. $3,360 Ob. $17,640 Oc. $14,280 Od. $49,140