Jackson Enterprises has the following 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 10 percent stock dividend on January 1. What changes occur in the equity accounts after the announcement if the stock price is $5?

( For the accounts money will move out , use minus sign, for accounts money will move in use plus sign)