On June 30, 2021, 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 Retained earnings 600,000 4,200,000 If a 100% stock dividend were declared and distributed, capital stock after dividend distribution would be O $3,000,000. O $3,600,000. O $6,000,000. O $7,800,000.