A company is considering the effect on its financial statements for the distribution of stock dividends and stock splits. Which of the following statements is inaccurate? The declaration of a 5% stock dividend will result in an increase to paid-in capital and a decrease to retained earnings O A. The declaration of a 50% stock dividend will result in an increase to capital stock and a decrease to retained earnings B. A 2 for 1 stock split results in a increase to par value per share and an increase in stock outstanding. A 1-for-3 reverse stock split D. creases the par value while lowering the number of shares outstanding