On January 1, Collins Corporation Had 800,000 Shares of $10

On January 1, Collins Corporation had 800,000 shares of $10 par value common stock outstanding. On March 31, the company declared a 10% stock dividend. Market value of the stock was $15/share. As a result of this event,

A) Collins' Paid-in Capital in Excess of Par account increased $400,000.
B) Collins' total stockholders' equity was unaffected.
C) Collins' Stock Dividends account increased $1,200,000.
D) All of these answers are correct.