Current Attempt in Progress The shareholders' equity section of Blossom Corporation's balance sheet consists of 274,000 common shares for $2.31 million, and retained earnings of $800,000. A 10% stock dividend is declared when the fair value per share is $12. Show the before-and-after effects of the dividend on (a) share capital, (b) retained earnings, (c) total shareholders' equity, and (d) the number of shares. (a) Share capital (b) Retained earnings (c) Total shareholders' equity (d) Number of shares $ Before After