The following transactions and events affected its equity during the year. January 5 Declared a $0.40 per share cash dividend, date of record January 10. March 20 Purchased treasury stock for cash. Aprit 5 Declared a $0.40 per share cash dividend, date of record April 10. July 5 Declared a $0.40 per share cash dividend, date of record July 10. Juty 31 Declared a 20 s stock dividend when the stock's market value was $12 per share. August 14 Issued the stock dividend that was dectared on July 31 . october 5 Declared a 50.40 per share cash dividend, date of record october 10. 3. What is the amount of retained earnings transferred to paid-in capital accounts (capitalized) for the stock dividend