Lin inc, has 50,000 shares of stock outstanding with a par value of $1 per share. The market value is $11 per share. The balance sheet shows $71,000 in the capital in excess of par account, $50,000 in the common stock account, and $134,500 in the retained earnings account. The firm just announced a stock dividend of 10 percent. What will the balance in the capital in excess of par account be after the dividend?

Multiple Choice $126,000 $84,500 $121,000 $116,000 O $155,000