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BBB Co. issued 100,000 shares of common stock on January 1, 2012. On April 19, 2012, BBB purchased 20,000 shares back as treasury stock. On

BBB Co. issued 100,000 shares of common stock on January 1, 2012. On April 19, 2012, BBB purchased 20,000 shares back as treasury stock. On Dec 20, 2012, BBB declared a 6% stock dividends. The stock price of BBB shares was $20 per share on Dec 20, 2012. What is the book value of this stock dividend?

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