The equity sections from atticus group's 2016 and 2017 year-end balance sheets follow. stockholders' equity (december 31, 2016) common stock-$4 par value, 100,000 shares authorized, 35,000 shares issued and outstanding paid-in capital in excess of par value, common stock retained earnings total stockholders' equity $ 140,000 100,000 340,000 $ 580,000 stockholders' equity (december 31, 2017) common stock-$4 par value, 100,000 shares authorized, 41,200 shares issued, 4,000 shares in treasury paid-in capital in excess of par value, common stock retained earnings ($30,000 restricted by treasury stock) $164,800 162,000 420,000 746,800 (30,000) $716,800 less cost of treasury stock total stockholders' equity the following transactions and events affected its equity during year 2017 jan. 5 declared a $0.60 per share cash dividend, date of record january 10. mar. 20 purchased treasury stock for cash. apr. 5 declared a $0.60 per share cash dividend, date of record april 10. july 5 declared a $0.60 per share cash dividend, date of record july 10. july 31 declared a 20% stock dividend when the stock's market value was $14 per share. aug. 14 issued the stock dividend that was declared on july 31. oct. 5 declared a $0.60 per share cash dividend, date of record october 10. 3. what is the amount of the capitalization of retained earnings for the stock dividend? capitalization amount