Common Stock, $7.00 Par, 121,000 shares authorized, 45,000 shares issued and outstanding Paid - in Capital in Excess of Par-Common Retained Earnings Total Stockholders' Equity $315,000 138,000 308,000 $761,000 What would be the total stockholders' equity after a 14% common stock dividend? O A. $456,600 OB. $453,000 O C. $812,750 D. $761,000