On June 30, 2018, Chris Brothers, Inc. showed the following data on the equity section of their balance sheet: Stockholders' Equity Common Stock, $1 par; 197,000 shares authorized, 146,000 shares issued and outstanding Paid-In Capital in Excess of Par-Common Retained Earnings Total Stockholders' Equity $146,000 $271,000 941,000 $1,358,000 On July 1, 2018, the company declared and distributed a 8% stock dividend. The market value of the stock at that time was $17 per share. Following this transaction, what is the balance of Paid-In Capital in Excess of Par-Common? Select one: A. $271,000 O B. $523,160 C. $457,880 D. $227,640