If a firm has retained earnings of $10 million, a common shares account of $15 million, and additional paid-in-capital of $5 million, how much would be transferred in (or out) of these accounts in response to a 50 percent stock dividend, respectively?

Multiple Choice

• 100 percent, + 100 percent, 0 percent

• 50 percent, + 50 percent, + 50 percent

• 100 percent, 0 percent, + 100 percent

• 100 percent, + 50 percent, + 50 percent