Ketubu Corporation has shares of stock outstanding with a par value of $$1$ per share and a market$-$to$-$book ratio of $2\mathrm{.}1.$ The balance sheet shows $$5,000$ in the common stock account, $$58,000$ in the capital in excess of par account, and $$32,500$ in the retained earnings account. The firm just announced a stock dividend of $50$ percent. What is the book value of the common stock account after the dividend?

Ketubu Corporation has shares of stock outstanding with a par value of $$1$ per share and a market$-$to$-$book ratio of $2\mathrm{.}1.$ The balance sheet shows $$5,000$ in the common stock account, $$58,000$ in the capital in excess of par account, and $$32,500$ in the retained earnings account. The firm just announced a stock dividend of $50$ percent. What is the book value of the common stock account after the dividend?

$$7,500$

$$10,000$

$$8,500$

$$9,000$

$$5,000$