Capital surplus ? Retained Earnings ?

The company with the common equity accounts shown here has declared a stock dividend of 10 percent when the market value of its stock is $40 per share. Capital surplus Retained earnings Common stock ($1 par value $ 390,000 847,000 3,730,800 Total owners' equity $4,967,800 What would be the number of shares outstanding after the distribution of the stock dividend? (Do not round intermediate calculations.) New shares outstanding 429000 What would the equity accounts be after the stock dividend? (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings s429000 Total owners' equity $ 4967800