At the beginning of the year, the shareholders' equity section of the statement of financial position of R \& B Corporation reflected the following: On February 1, the board of directors declared a 15 percent stock dividend to be issued on April 30 . The market value per share was $19 on the declaration date. Required: 1. For comparative purposes, prepare the shareholders' equity section of the statement of financial position (o) before the stock dividend and (b) after the stock dividend. 2. Determine the effects of this stock dividend on the company's assets, liabilities, and shareholders' equity. (Indicate the direction of the effect by selecting increase, decrease, or "No change" for no effect from the dropdown menu.)