27 of 30 > -/1 Current Attempt in Progress On January 1, The Blue Azul Diving Co. had total shareholders' equity as shown below when their shares were selling at $25 per share: Common shares (125,000 shares).. Retained earnings............ Total shareholders' equity............ If the company declared a 15% stock dividend, the number of issued and outstanding shares would remain unchanged. O increase by 18,750 shares. decrease by 18,750 shares. Ototal 143,700 shares.