Following is the shareholders' equity section of the balance sheet of the Optimum Corporation: $650,000 Share capital: Common shares, 100,000 shares authorized, 65,000 shares issued Total share capital Retained earnings Total shareholders' equity $650,000 349,000 $999.000 The common shares are currently selling for $15.50 per share. The balance in the Common Shares account after the distribution of a 15% common stock dividend is: O $650,000 $747,500 O $801.125 $1,150,125