A company with 90,000 authorized shares of $4 par common stock issued 46,000 shares at $16. Subsequently, the company declared a 2% stock dividend on a date when the market price was $29 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. $3,680 Ob. $23,000 Oc. $52,200 Od. $26,680