Ashe Corporation has 280,000 shares of $9 - par common stock outstanding. They have declared a 8% stock dividend. The current market price of the common stock is $14/share. What is the amount that will be credited to Paid - in Capital in Excess of Par Common Stock on the date of declaration? OA. $201,600 OB. $515,200 OC. $313,600 OD. $112,000