The Tanning Bed has 8,500 shares of stock outstanding with a par value of $1 per share and a market value of $12 per share. The balance sheet shows $34,200 in the capital in excess of par account, and $51,300 in the retained earnings account. The firm just announced a 100 percent stock dividend. What will be the value of the common stock account after the dividend?

• $8,500

• $10,000

• $12,750

• $15,000

• $17,000