Hello the both of them is connected. Thank you

The shareholders' equity section of GGG Corp. as of December 31, 2014 contained the following accounts: Ordinary Share Capital, 25,000shares authorized, 10,000 shares issued and outstanding P30,000 Ordinary Share Premium 40.000 Retained Earnings 80,000 P150,000 GGG's board of directors declared a 10% stock dividend on April 1. 20105 when the market value of the share capital was P7 per share. Accordingly, 1,000 new shares were issued. All of GGG's shares has a par value of P3 per share. GGG incurred a loss of P 12,000 for the first three months. What is the balance of the Retained Earnings accounts as of April 1, 2015? P61.000 P68,000 P64.000 P73.000 0/1 pts Question 32 Using the information in Question No. 11. what is the effect of the share capital dividend on total shareholders' equity? Increased by P100,000 Did not change Decreased by P40,000 Decreased by P10,000