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Following is the shareholders' equity section of the balance sheet of Thomson Corporation: View the shareholders' equity section. The preferred shares are currently selling for $89.50 per share and the common shares are currently selling for $12.50 per share. The balance in the common shares account immediately after the declaration of a 5% common stock dividend is: A. $2,812,500. B. $2,500,000. C. $2,625,000. D. $3,200,000. Shareholders' equity