on january 1,Castagno Corporation had 800,000 shares of $10 par value common stock outstanding.On march 31,the company declared a 15%stock dividend.Market value of the stock was $15/share. As a result of this event ?
a) Castagno's paid-in capital in excess of par value account increased $600,000
b) Castagno's total stockholders equity was unaffected
c) Castagno's retained earnings account decreased $1,800,000
d) all of the above