The stockholders' equity section of the December 31, 2009, balance sheet for Interiors, Inc. before its recent stock dividend was as follows:Common Stock, $5 par, 100,000 shares issued and outstanding$ 500,000Paid-in Capital in Excess of Par--CommonStock100,000Retained Earnings725,000Total Stockholders' Equity$1,325,000Interiors declared a 10% stock dividend when the market price per share was $8.00. After the stock dividend, the components of Interior's stockholders' equity section were: Common Stock Paid-in Capital Retained Earningsa.$580,000 $100,000 $645,000b.$550,000 $100,000 $805,000c.$550,000 $130,000 $645,000d.$580,000 $130,000 $805,000