Yosef, Inc., has 67,000 shares outstanding that sell for a price of $63 per share. The stock has a par value of $1 per share. The company's balance sheet shows capital surplus of $130,000 and retained earnings of $170,000. If the company declares a stock dividend of 15 percent, what is the new common stock value on the balance sheet? Multiple Choice $345.000 $422.050 $77050 $149,500