Murphy's, Incorporated, has 70,000 shares of stock outstanding with a par value of $1 per share. The market value is $12 per share. The balance sheet shows $73,000 in the capital in excess of par account, $70,000 in the common stock account, and $138,500 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? Multiple Choice O O $150,000 $232,400 $165,400 $157,700