On June 30, 2018, when Ermler Co.'s stock was selling at $65 per share, its capital accounts were as follows: Capital stock (par value $50; 60,000 shares issued) $3,000,000 Premium on capital stock 600,000 Retained earnings 4,200,000 If a 100% stock dividend were declared and distributed, impact on Net Income, Capital Stock, Retained Earnings and Total Stockholders Equity would be Net Income a. $13,000,000) b. $0 c. $3,000,000 d $13,000,000) $0 Capital Stock Retained Earnings Total Stockholder's Equity $3,000,000 $0 $3,000,000 $3,000,000 $(3,000,000) $13,000,000) $0 $(3,000,000) $(3,000,000) $(3,000,000) $0 $ (3,000,000) $0 e. $0 Select one: a. Choice a b. Choice b c. Choice d. Choiced e. Choice e