Murphy's, Inc., has 20,000 shares of stock outstanding with a par value of $1 per share. The market value is $12 per share. The balance sheet shows $76,000 in the capital in excess of par account, $20,000 in the common stock account, and $144,500 in the retained earnings account. The firm just announced a stock dividend of 11 percent. What will the balance in the capital in excess of par account be after the dividend?