Ma's Fried Chicken has 40,000 shares of stock outstanding with a par value of $0.50 per share and a market value of $38 per share. The balance sheet shows $173,000 in the capital in excess of par account, $20,000 in the common stock account, and $319,000 in the retained earnings account. The firm just announced a 5 percent stock dividend. What will total owners' equity be after the dividend? $512,000 $415,000 $616,800 $395,800