On December $31,$ the stockholders' equity section of the balance sheet of Monk Associates reflected the following:

$\backslash$table$[[$Common stock $($par $$10$;$61,300$ shares authorized; $26,300$ issued and$],[1,$outstanding$),$$$263,000,],[$points$,$Additional paid$-$in capital,$13,300,],[,$Retained earnings,$81,500,]]$

$\backslash$table$[[$eBook$],[$Hint$],[$Print$],[$References$]]$

On February $1$ of the following year, a $12$ percent stock dividend was issued. The market value of the stock on February $1$ was $$18$ per share.

Required:

For comparative purposes, prepare the stockholders' equity section of the balance sheet $($a$)$ immediately before the stock dividend and $($b$)$ immediately after the stock dividend.

If the stock dividend were $100\%,$ would the additional paid$-$in capital account be affected?