On June 30, 2018, Samuel, Inc. showed the following data on the equity section of their balance sheet: Stockholders' Equity Common Stock, $1.00 par, 197,000 shares authorized 143,000 shares issued and outstanding Paid In Capital in Excess of Par-Common Retained Earnings Total Stockholder's Equity $143,000 $261,000 951,000 $1,355,000 On July 1, 2018, the company declared and distributed a 7% stock dividend. The market value of the stock at that time was $18 per share. Following this transaction, what is total stockholders' equity? OA. $1.355.000 O B. $1,106,780 OC. $1,526,280 O D. $1,270,160