C11-2 Tribec Wireless Inc. Dec wireless Inc. had the following shareholders' equity section as at December 31, 2020: Common shares, no par value, unlimited number $4,000,000 authorized, 2 million issued and outstanding Retained earnings 1,958,476 Total shareholders' equity $5,958,476 In 2017 and 2018, Tribec paid a cash dividend of $0.75 per share. In 2019, the company expanded operations significantly and the board of directors decided to retain the assets generated by its earnings in the business rather than pay them out as a cash dividend. In lieu of the cash dividend, the board voted to distribute a 10% stock dividend. In December 2020, the company returned to its previous dividend policy and again paid a $0.75 cash dividend. In 2017, you inherited 5,000 shares of Tribec Wireless. At that time, the shares were trading at $5 per share. Given the tremendous growth in the wireless market, by 2019, when the stock dividend was distributed, the company's shares were trading at $80 per share. After the stock dividend, the share price dropped slightly but has since risen again. As at December 31, 2020, they were trading at $82 per share. Required a. From Tribec's perspective, how would the accounting for the stock dividend distributed in 2019 differ from the accounting for the cash dividends paid in the other years? b. Immediately after the stock dividend, the price of the Tribec shares dropped slightly. Does this mean the value of the company (and your investment) decreased due to the payment of the stock dividend? Explain