Murphy's, Inc. has 75,000 shares of stock outstanding with a par value of $1.00 per share. The market value is $10.00 per share. The balance sheet shows $73,500 in the capital in excess of par account, $75,000 in the common stock account, and $139,500 in the retained earnings account. The firm just announced a 12 percent (small) stock dividend. What will the balance in the capital in excess of par account be after the dividend?

$58,500 $240,000 $163,500 $145,500 $154,500