If the number of outstanding shares are 1400 million, stock dividend percentage is 4%, number of shares to be issued is 56 million, the market value per share is $31, the value of the stock dividend is 1736 million, what is the amount paid in cash for the fractional shares?

Retained earnings debit 1736 million

Common stock credit 53 million

Paid in capital in excess of par credit 1590 million

Cash credit 93 million

The cash paid for the fractional shares when they are represented at 3 million equivalent whole shares?