19.10 Stock Dividend and Stock Splits Example Benchmark: Common stock (S1 par, 10,000 shares outstanding) $10.000 Capital Surplus $200,000 Retained Earnings $290,000 Total Equity $500,000 After stock dividend: 1. 10% Stock dividend (small stock dividend), market price-S66. Common stock Capital Surplus Retained Earnings Total Equity After stock split: 2. 2:1 stock split. Common stock Capital Surplus Retained Earnings Total Equity