Keener Corp. declared a large stock dividend on 12/15/19, but did not record the transaction until the stock distribution date of 1/5/20. At the year-end (i.e., 12/31/19)... Retained earnings will not be affected and Total Stockholders' Equity will be overstated Retained earnings will overstated and Total Stockholders' Equity will not be affected. Retained earnings will be overstated and Total Stockholders' Equity will be understated Retained earnings will be understated and Total Stockholders' Equity will be overstated