Following Is the Shareholders' Equity Section of the Balance Sheet

Following is the shareholders' equity section of the balance sheet of the Everslim Corporation: Share capital:
Common shares, 100,000 shares authorized,
The common shares are currently selling for $15.50 per share.
The balance in the Common Shares account after the distribution of a $0.75 per share cash dividend is:

A) $575,000
B) $627,500
C) $650,000
D) $976,500