Ashe Corporation has 250,000 shares of $8 - par common stock outstanding. They have declared a 9% stock dividend. The current market price of the common stock is $14/share. What is the amount that will be credited to Paid - in Capital in Excess of Par Common Stock on the date of declaration? O A $315,000 OB. $135,000 OC. $495,000 OD. $180,000