A company with 91,000 authorized shares of $7 par common stock issued 32,000 shares at $16. Subsequently, the company declared a 2% stock dividend on a date when the market price was 531 per share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend? Os, $15340 Ob. $56,420 Dc $4,405 Od. $19,49