Angie's just declared a 5 percent (small) stock dividend. Prior to the dividend, the stock had a $1 par value per share, a $15 book value per share and a $15 market value per share. As a result of this dividend, the:

A)common stock account will remain constant.

B)common stock account will decrease in value.

C)retained earnings account will increase in value

D)capital in excess of par value account will increase in value

the answer is D, why?