Jackson Enterprises has the following capital (equity) accounts: Common stock (51 par; 150,000 shares outstanding) $ 150,000 Additional pald-in capital 100,000 Retained earnings 300,000 The board of directors has declared a 25 percent stock dividend on January 1 and a $0.25 cash dividend on March 1. What changes occur in the capital accounts after each transaction if the price of the stock is $6? Round the number of shares outstanding to the nearest whole number and the other answers to the nearest dollar. The impact of the 25 percent stock dividend: Common stock ($ shares outstanding) s Additional paid-in capital Retained earnings par 5 $ The impact of the $0.25 a share cash dividend: par: shares outstanding) Common stock ( Additional paid in capital Retained earnings S $