Common stock, $6 par value $498,000

Paid-in capital in excess of par value 22,120

Retained earnings 156,180

Total stockholders' equity $676,300

Please help me to understand how to calculate it. My brain stopped working.

On October 1, Kosko declares and distributes a 10% stock dividend when the market value of the stock is $15 per share.

Retained earnings ( common stock + additional Paid-in- Capital)

Common stock $49,800( 10% of 498,000)

Additional Paid-in-Capital????????