If a firm has retained earnings of $23.4 million, a common shares account of $275.4 million, and additional paid-in capital of $100.4 million, how would these accounts change in response to a 20% stock dividend? Assume market value of equity is equal to book value of equity. Please enter your answers in dollars not in millions.Do not round intermediate calculations and round your final answers to the nearest whole dollar amount. Indicate the direction of the effect

Retained Earnings ?

Common Stock ?

Additional Paid-in Capital ?