The Stockholders' Equity Section of the December 31, 2011, Balance

The stockholders' equity section of the December 31, 2011, balance sheet for Inglenook Interiors, Inc. before its recent stock dividend: Inglenook declared a 10% stock dividend when the market price per share was $8.00. After the stock dividend, the components of Inglenook's stockholders' equity section were:
Common Stock Paid-in Capital Retained Earnings

A) $580,000 $100,000 $645,000
B) $550,000 $100,000 $805,000
C) $580,000 $130,000 $805,000
D) $550,000 $130,000 $645,000