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20 . Holiday Travel Corporation's shareholders' Equity section at December 31 , 2016 appears below . Shareholders' Equity* Common shares , no par value ,

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20 . Holiday Travel Corporation's shareholders' Equity section at December 31 , 2016 appears below . Shareholders' Equity* Common shares , no par value , 50 , 000 shares issued . $600, 000 Retained earnings . . 150, 000 Total shareholders' Equity ......... $750, 000 On June 30, 2017 , the board of directors of Holiday Travel Corporation declared a 10%/0 stock dividend , payable on July 31, 2017 , to shareholders of record on July 15 , 2017 . L

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