Health Systems Inc. is considering a 15 percent stock dividend. The capital accounts are as follows: Common stock (5,000,000 shares at $10 par) Capital in excess of par Retained earnings Net worth $ 50,000,000 35,000,000 55,000,000 $140,000,000 "The increase in capital in excess of par as a result of a stock dividend is equal to the shares created times (Market price - Par value). The company's stock is selling for $48 per share. The company had total earnings of $12,000,000 with 5,000,000 shares outstanding and earnings per share were $2.40. The firm has a P/E ratio of 20 a. What adjustments would have to be made to the capital accounts for a 15 percent stock dividend? Show the new capital accounts. (Do not round intermediate calculations. Input your answers in dollers, not millions (e.g. $1,230,000).) Common stock Capital in excess of par Retained earnings Capital Accounts