Samuel's has shares of stock outstanding with a par value of $1 per share and a market-to-book ratio of 2.1. The balance sheet shows $5,000 in the common stock account, $58,000 in the capital in excess of par account, and $32,500 in the retained earnings account The firm just announced a 50 percent stock dividend. What is the value of the common stock account after the dividend? Select one or more: a. $10,000 b. $8,500 c. $5,000 d. $7,500 e. $9,000 The correct answer is: $7,500