How the 8000,9200 came from?

Stock Dividends IIlustrated Par value per share was $2, the market value of the stock was $25 per share. Treasury stock was purchased at $10 per share. Board of Directors declared and paid a 10% stock dividend through new issuance. Before Stock Dividend: After Stock Dividend: Stockholders' Equity: Common Stock (par) Additional Paid in Capital 150,000 +8,000 $158,000 550,000 + 92,000=$642.000 700,000 800,000 -100,000 700,000 Total Contrib. capital Retaining Earnings Less: Treasury Stock Total Shareholders' Equity $800,000 (350,000) 1,150,000 (350,000) $1,150,000 26