Assume a company with $500,000$ shares of $$10$ par common stock outstanding pays a $20\%$ stock dividend. The pre$-$dividend market value is $ $35.$ The following is the shareholders equity accounts before stock dividend:

Common stock $5,000,000$

Additional Paid in Capital $5,000,000$

Retrained Earning $5,000,000$

Total $15,000,000$

How does this impact the shareholders equity accounts?