On December 31, the stockholders' equity section of the balance sheet of Rollison Incorporated reflected the following: Common stock (par $10; 61,100 shares authorized; 26,100 issued and outstanding) Additional paid-in capital Retained earnings $ 261,000 13,100 80,500 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: 1. 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. 2. If the stock dividend were 100%, would the additional paid-in capital account be affected? Complete this question by entering your answers in the tabs below. Required 1 Required 2 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. Stockholders' Equity Before After Stock Stock Stock Dividend Dividend Dividend Contributed Capital: Total Contributed Capital Total Stockholders' Equity Required: 1. 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. 2. If the stock dividend were 100%, would the additional paid-in capital account be affected? Complete this question by entering your answers in the tabs below. Required 1 Required 2 If the stock dividend were 100%, would the additional paid-in capital account be affected? Yes O No