Following is the shareholders' equity section of the balance sheet of the Optimum Corporation: Share capital: Common shares, 100,000 shares authorized, 65,000 shares issued $650,000 Total share capital $650,000 Retained earnings 349,000 Total shareholders' equity $999,000 The common shares are currently selling for $15.50 per share. The total shareholders' equity after the distribution of a $0.75 per share cash dividend is: A. $575,000 B. $627, 500 C. $326, 500 D. $950, 250