Grape Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $17.25 per share. Common Stock, $8 Par, 131,000 shares authorized, 47,000 shares issued and outstanding Paid-in Capital in Excess of Par-Common Retained Earnings Total Stockholders' Equity $376,000 155,000 330,000 $861,000 What would be the balance in the Common Stock account after the issuance of a 15% stock dividend? $432,400 O $319,600 $376,000 O $310,000