can someone tell me how y'all got the number that I have circled it? and u do for me T account and the same problem in another way please because everything is together I can't understand that part.

I provide everything about the assignment help me with journal entries, and T account and the before and after dividends with an explanation please on how you get the before dividends paid-in capital and common stock, thanks

In some cases, companies elect to pay dividends to stockholders in the form of additional shares of stock instead of analysis of Hydrangeas, Inc.'s common stock is as follows: Probler 1: FC Number of common shares 215,000 Shares authorized 6980 4 200,000 Shares issued Shares outstanding 174,500 On September 1, Hydrangeas, Inc. declared a 4% stock dividend for its common stockholders. The stock dividend will be distributed on October 13 for holders of records on October 1. Hydrangeas's common stock has a par value of $0.19 Complete the table to reflect the correct number of common shares in the company after the stock dividend is distributed (Hint: Remember, the number of shares declared (and distributed) are calculated using outstanding shares because only oustandanding shares receive dividends.) Number of common shares Show any work you wish for me to consider for partial credit in this box: = 6980 decleaned Shares authorized 1745006-04 200,000 +6980= 206980 215.000 1206980 181480 Shares issued Shares outstanding On September 1, the market price of Hydrangeas, Inc.'s common stock was $4.50 per share. On October 1, the market price of Hydrangeas, Inc.'s common stock was $4.75 per share. On October 13, the market price of Hydrangeas, Inc.'s common stock was $4.00 per share. Complete the necessary journal entries that Hydrangeas, Inc. made in order to account for the declaration and distribution of its stock dividend. -, lo cual onde se Debit Credit Account Title Date Isepi reddinel earning (6180 *U-SORO Shore) 31410 Kommen stick dist dividend Bang distributable (6980 X6-10) 6.c4 Ne fotony ?aid in capital in se 30312 al Par value (44) B Common Stock dividual disobertok 3146 Cmon2lock at po 10 value 13140 Stock Number dividend NO of Stock of purchase dividend share after Common on in stock Shares outstanding shares dividend share Shares 215000 NA Authorized 215000 Shares same as Issued 200000 6980 206980 shares Shares 174500 4% 6980 Outstanding 181480 Date Account Titles Debit Credit $ $ 31410 sep Retained Earnings ( 6980 shares @ 1 $4.5) Common Stock Dividend Distributable ( 6980 shares @s 4.5) to record dividend declared) 31410 1 Oct no entry required as only note will be sent to all shareholders regarding 31410 13 Common Stock Dividend oct Distributable ale dr Common Stock (6980*0.10) Paid-in Capital in Excess of Par: Common Stock (balance) 698 30712 Balance before the Balance after the stock Particulars stock dividend dividend $ 20000 Common $ 20698 Stock (200000 (206980'S0.10) $0.10) Paid-in Capital in $ 580000 $ 220940 excess of par (200000* ($200000-2.9+$69803 common $2.9) dividend) Stock Retained $2968590 $3,000,000 Earnings (3000000-31410) Treasury Stock (200000- 174500) (579050) (879050) 25500 shares SO 79050/25500 Total In some cases, companies clect to pay dividends to stockholders in the form of additional shares of stock instead of cash. A stock dividend is normally declared only on common stock and issued to common stockholders. An analysis of Hydrangeas, Inc.'s common stock is as follows: Shares authorized Number of common shares 215,000 Shares issued 200,000 174,500 Shares outstanding On September 1, Hydrangeas, Inc. declared a 4% stock dividend for its common stockholders. The stock dividend will be distributed on October 13 for holders of records on October 1. Hydrangeas's common stock has a par value Complete the table to reflect the correct number of common shares in the company after the stock dividend is distributed (Hint: Remember, the number of shares declared (and distributed) are calculated using outstanding shares because only oustandanding shares receive dividends.) of $0.10. Number of common shares Shares authorized Shares issued Shares outstanding On September 1, the market price of Hydrangeas, Inc.'s common stock was 54.50 per share. On October 1, the market price of Hydrangeas, Inc.'s common stock was $4.75 per share. On October 13, the market price of Hydrangeas, Inc.'s common stock was 54.00 per share. Complete the necessary journal entries that Hydrangeas, Inc. made in order to account for the declaration and distribution of its stock dividend. Date Account Title Debit Credit