Chapter 14 - Dividends and Dividend Policy Saved The company with the common equity accounts shown here has declared a 13 percent stock dividend at a time when the market value of its stock is $53 per share. $410,000 Common stock (51 par value) Capital surplus Skipped 1,573,000 3,866,000 Retained earnings Total owners' equity $5,849,000 Show the new equity account balances after the stock dividend distribution. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g.. 32.) Common stock Capital surplus surplus Retained earnings Total owners' equity