If a Firm Has Retained Earnings of $20 Million, a Common

If a firm has retained earnings of $20 million, a common shares account of $40 million, and additional paid-in-capital of $10 million, how much would be transferred in (or out) of these accounts in response to a 30 percent stock dividend, respectively?

A) − 30 percent, 0 percent, + 30 percent
B) − 30 percent, + 30 percent, 0 percent
C) − 75 percent, + 30 percent, + 30 percent
D) − 75 percent, + 37.5 percent, + 37.5 percent