A company with 82,000 authorized shares of $5 par common stock issued 32,000 shares at $15. 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. $10,240 O. S3,200 Oc. $13,440 Od. $34,440