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The equity sections from Atticus Group's 2016 and 2017 year-end balance sheets follow. Stockholders' Equity (December 31, 2016) Common stock-$4 par value, 1ee,ee0 shares authorized, 40,e00 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings s 16e,eee 120,e00 320,000 Total stockholders' equity s 600,000 Stockholders' Equity (December 31, 2017) Common stock-$4 par value, 1e0,000 shares authorized, 47,400 shares issued, 3,00 shares in treasury $189,60e 179,200 400,0e0 768,80e (30,e00) 738,800 Paid-in capital in excess of par value, common stock Retained earnings ($30,e00 restricted by treasury stock) Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during year 2017 3an. 5 Declared a $e.se per share cash dividend, date of record January 10. Mar. 20 Purchased treasury stock for cash. Apr. 5 Declared a $e.5e per share cash dividend, date of record April 10. uly 5 Declared a $e.50 per share cash dividend, date of record July 10. July 31 Declared a 2e% stock dividend wh Aug. 14 Issued the stock dividend that was declared on July 31. Oct. s Declared se.50 per share cash dividend, date of record October 10. en the stock's market value was $12 per share. 3. What is the amount of the capitalization of retained earnings for the stock dividend