Murphy's, Inc. has 40,000 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 $110,000 in the capital in excess of par account, $40,000 in the common stock account, and $200,000 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? $143,000 $141,000 $138,500 $135,000 $142,000