The Parson Company has $100,000$ common shares issued and outstanding. This stock was issued several years ago at a price above the $$10$ per share par value. During the current year, the board of directors declared a $10$ percent stock dividend so that $10,000$ new shares were issued to the stockholders when the price of the stock was $$24$ per share. As a result of this dividend, what reduction was recorded reduction in total stockholders' equity $?$

$$140,000$

$-0-$

$$240,000$

$$100,000$