On June $30,2021,$ when Eruler Co$.\text{'}$s stock was selling at accounts were as follows:

Capital stock $($par value $$50$;$60,000$ shares issued$)$

Premium on capital stock

$$3,000,000$

$600,000$

$4,200,000$

Retained earnings

If a $100\%$ stock dividend were declared and distributed, capital stock would be

a$.$ $$3,000,000.$

b$.$ $$3,600,000.$

c$.$ $$6,000,000.$

d$.$ $$7,800,000.$