A corporation declared and issued a 5% stock dividend on November 1. The following information was available immediately prior to the dividend:

Retained earnings	$710,000
Shares issued and outstanding	56,000
Market value per share	$19
Par value per share	$5

The amount that contributed capital will increase (decrease) as a result of recording this stock dividend is:

a) $14,000.

b) $(14,000).

c) $0.

d) $53,200.

e) $(53,200).

Calculating the small stock dividend is no problem for me (2800 x $19=53,200) what I don't get is what they mean by contributed capital. Small stock dividends have no affect on assets and the 14,000 is the credit to common stock dividend distributable. Does that mean 0 is the answer?