Mission Corporation Reported the Following Equity Section on Its Current

Mission Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $18.00 per share. $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Common Stock, } \$ 5 \text { par, } 194,000 \text { shares authorized, } 143,000 \text { shares issued } \\\text { and outstanding }\end{array} & \$ 715,000 \\\hline \text { Paid-In Capital in Excess of Par-Common } & 130,000 \\\hline \text { Retained Earnings } & \underline { 301,000 } \\\hline \text { Total Stockholders' Equity } & \$ 1,146,000 \\\hline\end{array}$$ After the declaration and distribution of a 12% stock dividend, what is the total number of common shares issued?

A) 13,000
B) 160,160
C) 143,000
D) 17,160