Jackson Enterprises has the following capital (equity) accounts: Common stock ($3 par; 100,000 shares outstanding) $300,000 Additional paid-in capital 400,000 Retained earnings 300,000 The board of directors has declared a 25 percent stock dividend on January 1 and a $0.20 cash dividend on March 1. What changes occur in the capital accounts after each transaction if the price of the stock is $7? Round the number of shares outstanding to the nearest whole number and the other answers to the nearest dollar. The impact of the 25 percent stock dividend: par; Common stock ($ Additional paid-in capital Retained earnings shares outstanding) $ $ $ The impact of the $0.20 a share cash dividend: par: Common stock ($ Additional paid-in capital Retained earnings shares outstanding)$ $ $