The owners equity accounts for Pentagon International are shown here:

Common stock (2 par value) 20,000

Capital surplus 360,000

Retained earnings 540,000

Total owners equity 920,000

If Pentagon stock currently sells for 30 per share and a 20 percent stock dividend is declared, how much will be a common stock balance in after the dividends payment.

	A.	18,000
	B.	22,000
	C.	24,000
	D.	20,000