Brief Exercise 11-6 The stockholders' equity section of Blue Spruce Corp.'s balance sheet consists of common stock (13,800 shares) is dedlared when the market price per share is $18. $3 par $1 124 and retained earning $45 000. 10%, tock dividend (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. Before Dividend After Dividend (b) Show the before-and-after effects of the dividend on the shares outstanding Before Dividend After Dividend Outstanding shares SHOW LIST OF ACCOUNTS