A company with 117,497 authorized shares of $8 par common stock issued 38,530 shares at $15 per share. Subsequently, the company declared a 2% stock dividend on a date when the market price was $25 a share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend? Oa. $19,265 Ob. $58,749 Oc. $6,165 Od. $13,100