Gordon Corporation Reported the Following Equity Section on Its Current

Gordon Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $11.50 per share. $$\begin{array} { | l | r | } \hline \text { Common stock, } \$ 5 \text { par, } 190,000 \text { shares authorized, } & \\1140,000 \text { shares issued } & \$ 700,000 \\\hline \text { Paid-in capital in excess of par-Common } & 120,000 \\\hline \text { Retained earnings } & \underline { 290,000 } \\\hline \text { Total stockholders' equity } & \$ 1,110,000 \\\hline\end{array}$$ What will the total number of shares issued be after the declaration and distribution of a 10% stock dividend?

A) 20,000 common shares
B) 154,000 common shares
C) 140,000 common shares
D) 14,000 common shares