On June 30, 2020 when Carter Co.'s stock was selling at $75 per share, its capital accounts were as follows: Capital stock (par value $60; 60,000 shares issued) Premium on capital stock Retained earnings $3,600,000 600,000 4,000,000 If a 10% stock dividend were declared and distributed, impact on Net Income, Capital Stock, Retained Earnings and Total Equity would be Net Income Capital Stock & PIC Retained Earnings Total Stockholder's Equity a. $(360,000) $360,000 $(360,000) $0 b. $0 $360,000 $(360,000) $0 c. $0 $450,000 $(450,000) $0 d $(450,000) $450,000 $(450,000) $0 e. $0 $450,000 $(450,000) $(450,000) Select one: O a. Choice a O b. Choice b O c. Choice c O d. Choice d Oe. Choice e