On June 30, Year 1, Mango, Inc. showed the following data on the equity section of their balance sheet: Stockholders' Equity Common Stock, $1 par; 210,000 shares authorized, 151,000 shares issued and outstanding Paid-In Capital in Excess of Par-Common Retained Earnings Total Stockholder's Equity $ 151,000 $280,000 947,000 $1,378,000 On July 1, Year 1, the company declared and distributed a 8% stock dividend. The market value of the stock at that time was $21 per share. Following this transaction, what is the balance of Paid In Capital in Excess of Par-Common? $521,600 $235,200 $280,000 $616,000