On June 30, 2015, Roger Company Showed the Following Data

On June 30, 2015, Roger Company showed the following data on the equity section of their balance sheet: $\begin{array}{c}\begin{array}{|l|}\hline \text {Stockholders'equity}\\\hline \text {Common stock, \( \$ 1 \) par}\\\hline \\\hline \text {Paid-in capital in excess of}\\ \text {par-Common}\\\hline \text {Retained earnings}\\\hline \text {Total stockholder's equity}\\\hline\end{array}\begin{array}{r}\hline\\\hline \text {190,000 shares authorized,}\\\hline \text {140,000 shares issued and outstanding}\\\hline\\\\\hline\\\hline\\\hline \end{array}\begin{array}{|r|}\hline\\\hline \\\hline \$140,000\\\hline\\260,000\\\hline\underline{940,000}\\\hline\underline{\$1,340,000}\\\hline\end{array}\end{array}$
On July 1, 2015, Roger declared and distributed a 5% stock dividend. The market value of the stock at that time was $13 per share. Following this transaction, what would be the new number of shares issued shown on the balance sheet?

A) 26,000
B) 66,000
C) 147,000
D) 105,000