A company with 118,000 authorized shares of $5 par common stock issued 43,000 shares at $12. 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? xa. $13,760 Ob. $18,060 Oc. $4,300 Od. $49,560