If a Firm Has Retained Earnings of $10 Million, a Common

If a firm has retained earnings of $10 million, a common shares account of $15 million, and additional paid-in-capital of $5 million, how much would be transferred in (or out) of these accounts in response to a 50 percent stock dividend, respectively?

A) − 100 percent, 0 percent, + 100 percent
B) − 100 percent, + 100 percent, 0 percent
C) − 100 percent, + 50 percent, + 50 percent
D) − 50 percent, + 50 percent, + 50 percent