A company with 96,005 authorized shares of $6 par common stock issued 42,953 shares at $12 per share. Subsequently, the company declared a 2% stock dividend on a date when the market price was $22 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 542,242 Ob. $18,89 Oc. $13,745 Od. 55,154