On January 1, 2026, Carla Vista Corporation had 113000 shares of its $5 par value common stock outstanding. On June 1, the corporation acquired 11500 shares of stock to be held in the treasury. On December 1 , when the market price of the stock was $16, the corporation declared a 14% stock dividend to be issued to stockholders of record on December 16,2026 . What was the impact of the 14% stock dividend on the balance of the retained earnings account? $79100 decrease $253120 decrease No effect $227360 decrease