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 percent stock dividend? Assume market value of equity is equal to book value of equity. 1. Retained Earnings $...... Increase/decrease/no change. 2. Common Stock$...... Increase/decrease/no change 3. Additional paid in capital - Increase/decrease/no change