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The stockholders' equity section of Maley Corporation's balance sheet consists of common stock ($8 par) $976,000 and retained earnings $429400. A 15% stock dividend (18, 300 shares) is declared when the market price per share is $16. (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. (b) Show the before-and-after effects of the dividend on the shares outstanding