At the end of 2021, Your Company decided to issue a 5% stock dividend. At the time of issue, the market price of the stock was $15 per share. Prior to the dividend, the stockholders' equity accounts report the following balances:

Common stock, $3 par, 50,000 shares authorized, 15,000 shares issued and 12,000 shares outstanding	$45,000
Paid in capital in excess of par	546,000
Retained earnings	775,000

What it the dollar of the stock dividend?