On January 1, Edmiston Corporation Had 1,000,000 Shares of $10

On January 1, Edmiston Corporation had 1,000,000 shares of $10 par value common stock outstanding. On March 31, the company declared a 20% stock dividend. Market value of the stock was $15/share. As a result of this event,

A) Edmiston's Paid-in Capital in Excess of Par Value account increased $1,000,000.
B) Edmiston's total stockholders' equity was unaffected.
C) Edmiston's Retained Earnings account decreased $3,000,000.
D) All of the above.