Murphy's, Inc. has 10,000 shares of stock outstanding with a par value of $1.00 per share and a market value of $9.00 a share. The balance sheet shows $27,500 in the capital in excess of par account, $10,000 in the common stock account, and $50,000 in the retained earnings account. The firm just announced a 11 percent stock dividend. What is the value of the capital in excess of par account after the dividend? O $36,300 O $32.800 O $29,300 O $35,300 $37.300