The shareholders' equity of Bodie Company on January 1, 2017, included the following: Common stock, $1.6 par; authorized, 800,000 shares; You will need to calculate the issued shared $229,238 Paid-in capital-excess of par Retained earnings 79,645 $500,000 On April 1, 2017, the board of directors of Bodie declared a 46% stock dividend on common shares, to be distributed on June 1. The market price of Bodie's common stock was $10 on April 1, 2016, and $17 on June 1, 2016. On April 1, the debit to Retained Earnings is $