On June 30, 2015, Roger Company Showed the Following Data

question 83

Multiple Choice

On June 30, 2015, Roger Company showed the following data on the equity section of their balance sheet: $\begin{array}{c}\begin{array}{|l|}\hline \text {Stockholders'equity}\\\hline \text {Common stock, \( \$ 1 \) par}\\\hline \\\hline \text {Paid-in capital in excess of}\\ \text {par-Common}\\\hline \text {Retained earnings}\\\hline \text {Total stockholder's equity}\\\hline\end{array}\begin{array}{r}\hline\\\hline \text {190,000 shares authorized,}\\\hline \text {140,000 shares issued and outstanding}\\\hline\\\\\hline\\\hline\\\hline \end{array}\begin{array}{|r|}\hline\\\hline \\\hline \$140,000\\\hline\\260,000\\\hline\underline{940,000}\\\hline\underline{\$1,340,000}\\\hline\end{array}\end{array}$
On July 1, 2015, Roger declared and distributed a 5% stock dividend. The market value of the stock at that time was $13 per share. Following this transaction, what would be the new number of shares issued shown on the balance sheet?

• A) 26,000
• B) 66,000
• C) 147,000
• D) 105,000

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