Southern Fried Chicken Has 8,000 Shares of Stock Outstanding with a Par

Southern Fried Chicken has 8,000 shares of stock outstanding with a par value of $1 per share and a market value of $34 per share.The balance sheet shows $45,000 in the capital in excess of par account,$8,000 in the common stock account,and $152,000 in the retained earnings account.The firm just announced a 5 percent stock dividend.What will total owners' equity be after the dividend?

A) $185,800
B) $199,000
C) $205,000
D) $206,800
E) $212,200