Instructions: The owners' equity accounts for Freya International are shown here: Common stock (5.50 par value) $42,500 Capital surplus 345,000 Retained earnings 758,120 Total owners' equity $1,145,620 If Freya stock currently sells for $20 per share and a 26 percent stock dividend is declared, what is the capital surplus after the stock dividend? Paragraph Art TTTT DO 3 (12) TT. MacBook Pro