On October 1, 2021, Chief Corporation declared and issued a 12% stock dividend. Before this date, Chief had 81,000 shares of $5 par common stock outstanding. The market price of Chief Corporation on the date of declaration was $10 per share. As a result of this dividend, Chief's retained earnings will: Multiple Choice O Decrease by $97,200. o Not change. o Increase by $97,200. o o Decrease by $98,700