At the beginning of the current year Helms Corporation had 32.000 shares of 510 par value common stock foued and outstanding During January, Helms declared and distributed a 10 percent stock dividend The market value of Helm's stock was $24 throughout the month of January. As a result of this stock dividend, Helma's retained earrings will be reduced by 576.800 $32000 $25.600 554.000 333 pts