At the beginning of $20,$ Helms Corporation had $30,000$ shares of $$10$ par value common stock issued and outstanding. During January $20$xx$,$ Helms declared and distributed a $10$ percent stock dividend. The market value of Helms' stock was $$24$ throughout the month of January. As a result of this stock dividend, Helms' total stockholders' equity should increase $($decrease$)$ by

a$.$ $$0.$

b$.$ $$30,000.$

c$.$ $$42,000.$

d$.($$$72,000).$

On May $1,20,$ Bryson Corporation had $200,000$ shares of $$100$ par value common stock outstanding with a market value of $$160$ per share. On May $2,20,$ Bryson announced a $4$ for$-1$ stock split. After the split, the par value of the stock

a$.$ remained the same as before the split.

b$.$ was reduced to $$25$ per share.

c$.$ was reduced by $$40$ per share.

d$.$ was reduced by $$25$ per share.