Murphy's, Inc. has 30,000 shares of stock outstanding with a par value of $1.00 per share and a market value of $8.00 a share. The balance sheet shows $75,000 in the capital in excess of par account, $30,000 in the common stock account, and $142,500 in the retained earnings account. The firm just announced a 10 percent stock dividend What is the value of the capital in excess of par account after the dividend? $97.000 O $95,000 O $92,500 O $96,000 O $89,000