The market value balance sheet for Murray Manufacturing is shown here. The company has declared a $15$ percent stock dividend. The stock goes ex dividend tomorrow $($the chronology for a stock dividend is similar to that for a cash dividend$).$ There are $26,000$ shares of stock outstanding.

$\backslash$table$[[$Market Value Balance Sheet$],[\backslash$table$[[$Cash$],[$Fixed assets$]],\backslash$table$[[$$$161,000$