Part 2 of 4 The equity sections for Atticus Group at the beginning of the year (January 1) and end of the year (December 31) follow Stockholders Equity (January 1 10 Common stock-$5 par valse, 100,000 shares authorised, 35,000 shares issued and outstanding $175,000 pois Paid-in capital in excess of par value, common stock 135,000 Retained earnings 340,000 Total stockholders' equity $650,000 Book 206,000 166,000 430,000 792,000 (40,000) 1752.000 Stockholders Equity (December 31) Common stock-$5 par value, 100,000 shares authorized, 41,200 shares lassed, 4,000 shares in treasury Paid-in capital in excess of par value, common stock Retained earnings (540.000 restricted by treasury stock) Less cost of treasury stock Total stockholders' equity The following transactions and events affected its equity during the year Jamary Declared a 10.50 per share cash dividend, date of record January 10, March 20 Purchased treasury stock for cash. April 5 Declared a $0.50 per share cash dividend, date of record April 10. July Declared a 30.50 per share cash dividend, date of record 2ely 10. July 11 Declared a 20% stock dividend when the stock's market value was $10 per share. August 14 Tased the stock dividend that was declared on July 31. October 5 Declared a 10.50 per share cash dividend, date of record October 10. 3. What is the amount of retained eamings transferred to paid-in capital accounts (capitalized) for the stock dividend?