I need help to solve question number 20 and 21

On December 31, 2017, the stockholders' equity section of Arndt, Inc., was as follows: On March 31, 2018, Arndt declared a 10% stock dividend, and accordingly 900 additional shares were issued, when the fair value of the stock was $18 per share. For the three months ended March 31, 2018, Arndt sustained a net loss of $40,000. The balance of Arndt's retained earnings as of March 31, 2018, should be a. $127800. b. $135,000. C. $136, 800. d. $144,000. Farmer Corp. owned20,000 shares of Eaton Corp. purchased in 2014 for $550,000. On December 15, 2017, Farmer declared a property dividend of all of its Eaton Corp. shares on the basis of one share of Eaton for every 10 shares of Farmer common stock held by its stockholders. The property dividend was distributed on January 15, 2018. On the declaration date, the aggregate market price of the Eaton shares held by Farmer was $900,000. The entry to record the declaration of the dividend would include a debit to Retained Earnings of a $0. b. $350,000. c. $550,000. d. $900,000