Mastery Problem: Corporations: Organization, Stock Transactions, and Dividends Pranks, Inc. The company has two classes of stock: common stock and cumulative preferred stock. Stock Dividend distribution date of the stock, December 31. and closing entries were recorded at the end of the year. Total paid-in capital before the stock dividend Total retained earnings before the stock dividend Total stockholders' equity before the stock dividend Total paid-in capital after the stock dividend Total retained earnings after the stock dividend Total stockholders' equity after the stock dividend