Assume Walmart issued a 20 percent stock dividend instead of a 100 percent stock dividend. There are 2,878 million common shares outstanding. Assume the 100 percent stock dividend mentioned above did not occur and that the new stock price after the declaration of the 20 percent stock dividend will be $100. The number of shares issued would be be: 575.6 million. The market value of the new shares would be: Change in retained earnings would be