If a firm has retained earnings of $22.6 million, a common shares account of $274.6 million, and additional paid-in capital of $99.6 million, how would these accounts change in response to a 20 percent stock dividend? Assume market value of equity is equal to book value of equity. (Enter your answers in dollars not in millions. Leave no cells blank - be certain to enter "0" wherever required. Do not round intermediate calculations and round your final answers to the nearest whole dollar amount.Indicate the direction of the effect by selecting "increase" , "decrease" and "no change" from the dropdown menu.) Retained earnings $ Common stock $ Additional paid-in capital $