Murphy's, Incorporated, has 30,000 shares of stock outstanding with a par value of $1 per share. The market value is $11 per share. The balance sheet shows $77,000 in the capital in excess of par account, $30,000 in the common stock account, and $146,500 in the retained earnings account. The firm just announced a stock dividend of 10 percent. What will the balance in the capital in excess of par account be after the dividend? Multiple Choice $93,000 O $ $104,000 O $116,500 O O $110.000 $107.000