At the beginning of 2015. the shareholders' equity section of the statement of financial position of Ponti Corporation reflected the following: On February 1, 2015, the board of directors declared a 100 percent stock dividend to be issued on April 30. 2015. The price per common share was $21 on February 1, 2015. For comparative purposes, prepare the shareholders' equity section of the statement of financial position (a) before the stock dividend and (b) after the stock dividend