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A company with 85,956 authorized shares of $6 par common stock issued 36,142 shares at $12 per share. Subsequently, the company declared a 2% stock dividend on a date when the market price was $28 a share. What is the amount transferred from the retained earnings account to paid-in capital accounts as a result of the stock dividend? Oa. $20,240 Ob. $48,135 Oc. $15,902 Od. $4,337