Ramos Corporation reported the following equity section on its current balance sheet

The common stock is currently selling for $18.00 per share.

Common Stock, $5 par, 194,000 shares authorized, 143,000 shares issued and outstanding $715,000
Paid-In Capital in Excess of Par-Common 130,000
Retained Earnings 301,000
Total Stockholders' Equity $1,146,000

After the declaration and distribution of a 20% stock dividend, what is the total number of common shares issued?
A) 13,000
B) 160,160
C) 143,000
D) 17,160

B .B)
Existing number of shares issued 143,000
Plus 12% stock dividend 17,160
Total number of shares issued 160,160

Business

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