(December 31) follow. Stockholders' Equity (January 1) Comton stock-55 par value, 100,000 shares authorized, 40,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity Stockholders' Equity (December 31) Common stock- $5 par value, 100,000 shares authorized, 47,200 shares issued, 4,000 shares in treasury Paid-in capital in ex is of par value, comnon stock Retained earnings (\$5v, de0 restricted by treasury stock) Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year, January 5 Declared a $0.40 per share cash dividend, date of record January 10. March 20 Purchased treasury stock for cash. April 5 Declared a $0.40 per share cash dividend, date of record Aprit 10. Juty 5 Declared a $0.46 per share cash dividend, date of record July 10. July 31 Declared a 20 s stock dividend when the stock's market value was $12 per share. August 14 issued the stock dividend that was declared on July 31. 3. What is the amount of - tained earnings transferred to paid-in capital accounts (capitalized) for the stock dividend