At the end of the accounting period, the general ledger of Antonios Tacos had the following balances: Common Stock, $60,000; additional paid-in capital, $222,000; retained earnings, $402,000; and treasury stock, $13,000. What is the total amount of stockholders' equity?

A. $282,000

B. $671,000

C. $695,000

D. $684,000

Rosenburg Inc. was established on February 21, 2020. Rosenburg is authorized to issue 850,000 shares of $4.00 par value common stock and by December 31, 2020, Rosenburg had 220,000 shares issued & outstanding and Paid-In Capital of $1,900,000. On January 3, 2021, when the common stock was trading for $21/share, Rosenburg declared a 16% stock dividend. Which of the following would be included in the journal entry to record the declaration and payment of the stock dividend?

A. Stock Dividends is debited for $140,800

B. Common Stock is credited for $140,800

C. Additional Paid in Capital is credited for $140,800

D. Cash Dividends is debited for $140,800