The Uptowner Has 11,000 Shares of Stock Outstanding with a Par

The Uptowner has 11,000 shares of stock outstanding with a par value of $1 per share and a market value of $14 per share.The balance sheet shows $11,000 in the common stock account,$60,300 in the capital in excess of par value account,and $72,100 in the retained earnings account.The firm just announced a large stock dividend of 65 percent.What is the value of the common stock account after the dividend?

A) $17,750
B) $18,500
C) $18,150
D) $11,000
E) $14,000