A Corporation Declared and Issued a 15% Bonus Issue or Share

A corporation declared and issued a 15% bonus issue or share dividend on November 1. The following information was available immediately prior to the dividend: The amount that contributed capital will increase (decrease) as a result of recording this bonus issue or share dividend is:

A) $45,000.
B) $135,000.
C) $(45,000) .
D) $(135,000) .
E) $0.