The stockholders' equity section of the balance sheet immediately before a recent stock dividend is provided below: Common Stock, $5 par, 100,000 shares issued and outstanding Paid-in Capital in Excess of Par--Common Stock Retained Earnings Total Stockholders' Equity $500,000 100,000 725,000 $1,325,000 A 10% stock dividend was declared and paid when the market price per share was $12. Immediately after the stock dividend, the components of stockholders' equity section were: Common Stock a. b. c. d. $620,000 $550,000 $620,000 $550,000 Paid-in Capital $100,000 $170,000 $100,000 $170,000 Retained Earnings $605,000 $725,000 $725,000 $605,000