Boots and Bait has 78,000 shares outstanding that sell for a price of $74 per share. The stock has a par value of $2 per share. The compony/s balance sheet shows capltal surplus of $185,000 and retained earnings of $225,000. If the company declares a stock dividend of 17.5 percent, what is the new common stock value on the balance sheet? Muliple Chaice $400675 $481,750 $183.300 $217,375 $665.050