Sanella Corporation Reported the Following Equity Section on Its Current

Sanella Corporation reported the following equity section on its current balance sheet.The common stock is currently selling for $18.25 per share. $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Common Stock, } \$ 14 \text { Par, } 129,000 \text { shares authorized,48,000 shares issued } \\\text { and outstanding }\end{array} & \$ 672,000 \\\hline \text { Paid-in Capital in Excess of Par-Common } & 167,000 \\\hline \text { Retained Earnings } & 350,000 \\\hline \text { Total Stockholders' Equity } & \$ 1,189,000 \\\hline\end{array}$$ What would be the balance in the Common Stock account after the issuance of a 10% stock dividend?

A) $334,000
B) $604,800
C) $739,200
D) $672,000