The Stockholders' Equity Section of the Balance Sheet for Scuba

The Stockholders' Equity section of the balance sheet for Scuba Gear Corporation appeared as follows before its recent stock dividend:
$\begin{array}{lr}\text { Common stock, } \$ 5 \text { par, } 100,000 \text { shares issued and outstanding } & \$ 500,000 \\\text { Additional paid-in capital } & 100,000 \\\text { Retained earnings } & 725,000 \\\text { Total stockholders' equity } & \$ 1,325,000 \\\hline\end{array}$ Scuba Gear declared a 10% stock dividend when the market price per share was $8.After the stock dividend was distributed,the components of the stockholders' equity section were:
$\begin{array}{ccc} \text { Common Stock } & \text { Additional Paid-In Capital } & \text { Retained Earning } \end{array}$

a. $\begin{array}{ccc}& \$ 580,000 &&&&&& \$ 100,000 &&&&&& \$ 645,000 \\\end{array}$

b. $\begin{array}{ccc}&\$ 550,000 &&&&&& \$ 100,000 &&&&&& \$ 675,000 \\\end{array}$

c. $\begin{array}{ccc}& \$ 550,000 &&&&&& \$ 130,000 &&&&&& \$ 645,000 \\\end{array}$

d. There would be no change in the components of stockholders' equity.