Cullumber AG has had 4 years of net income. Due to this success, the market price of its 500,000 shares of 2 par value ordinary shares has increased from E13 per share to E47. During this period, total share capital and share premium remained the same at 2,490,000. Retained earnings increased from 1,640,000 to 12,800,000. CEO E. Gary is considering either a 15\% share dividend or a 2 -for-1 share split. He asks you to show the before-and after effects of each option on retained earnings and total equity