The tanning bed has 10,000 shares of stock outstanding with a par value of $1 per share and a market value of $8 per share. The balance sheet shows $10,000 in the common stock account and $60,000 in the capital in excess of par account and $94,300 in the retained earnings account. The firm just announced a 100% stock dividend. What will be the value of the common stock account after the dividend?