Dora Company declared and distributed a 10% stock dividend on 20,000 shares of issued and outstanding $5 par value common stock. The price per share was $9 on the declaration date. Which of the following correctly describes the effect of accounting for the declaration and distribution of stock dividend? Retained earnings increased $18,000. Retained earnings decreased $10,000. Additional paid-n capital increased $8,000. Common stock increased $1,000