TW Company has 20,000 shares of stock outstanding with a par value of $1 per share and a market value of $40 per share. The balance sheet shows $65,000 in the capital in excess of par account, $20,000 in the common stock account, and $140,000 in the retained earnings account. The firm just announced a 5 percent stock dividend. What will total owners' equity be after the dividend? OA) $215,000 OB) $185,800 OC) $212,200 OD) $225,000 O E) $206,800