Jackson Enterprises has the following capital (equity) accounts: The board of directors has declared a 20 percent stock dividend on January 1 and a $0.20 cash dividend on March 1 . What changes oceur in the capital accounts after each transaction if the price of the stock is $4 ? Round the number of shares outstanding to the nearest whole number and the other answers to the nearest doliar. The impact of the 20 percent stock dividend: Common stock ( $ par; shares outstanding) 5 Additional paid-in capital Retained earnings The impact of the $0.20 a share cash dividend: Common stock ( $ par: shares outstanding) $ Additional paid-in capital Retained earnings