On June 30, 2017, Roger, Inc. showed the following data on the equity section of their balance sheet: 
On July 1, 2017, the company declared and distributed a 8% stock dividend. The market value of the stock at that time was $13 per share. Following this transaction, what is the balance of Common Stock?
Definitions:
Net Cash
The difference between a company’s total cash inflows and cash outflows in a given period.
Investing Activities
Part of a company's cash flow statement that shows the outflow and inflow of cash from investments in property, plant, equipment, and financial securities.
Net Cash
The residual cash following the assessment of cash coming in and going out.
Investing Activities
Financial transactions related to the acquisition and disposal of long-term assets and other investments.
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