Jackson Enterprises has the following capital (equity)accounts: Common stock ($1 par; 100,000 shares outstanding) $100,000 Additional paid-in capital 200,000 Retained earnings 225,000 The board of directors has declared a 20 percent stock dividend onJanuary 1 and a $0.25 cash dividend on March 1. What changes occur in the capitalaccounts after each transaction if the price of the stock is $4?