On June 30, 2017, Roger, Inc. showed the following data on the equity section of their balance sheet: Stockholders' Equity Common Stock, $1 par; 206,000 shares authorized, 149,000 shares issued and outstanding Paid-In Capital in Excess of Par-Common Retained Earnings Total Stockholder's Equity $149.000 $279,000 953 $1.381.000 On July 1, 2017, the company declared and distributed a 8% stock dividend. The market value of the stock at that time was $13 per share. Following this transaction, what is the balance of Common Stock? A) $160,920 B) $37.720 C) $335,720 D) $271.400 rted