A corporation declared and issued a 15% bonus issue or share dividend on November 1, The following information was available immediately pnor to the dividend: Retalned earnl Shares Issued and outstandl Market value per share Par value per share 60,00 5 The amount that share capital will increase (decrease) as a result of recording this bonus issue or share dividend is: O so O $(45,000) $(135,000). $135,000 O $45,000