If a firm has retained earnings of $23 million, a common shares account of $275 million, and additional paid-in capital of $100 million, determine the effect and calculate the amount of 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 "O" 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," or "no change" from the dropdown menu.) Retained earnings Common stock Additional paid-in capital