Common stock-$25 par value. 100,000 shares authorized. 45.000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity In 2014, the following transactions affected its stockholders' equity accounts. Jan. 1 Purchased 4.500 shares of its own stock at $27 cash per share. Jan. 5 Directors declared a $3 per share cash dividend payable on Feb.28 to the Feb. 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5. What is the amount of the dividend declared? $177,000 $135,000 $121, 500 $326,000 $338, 500