On December 31, the stockholders' equity section of the balance sheet of R & B Corporation reflected the following: 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. 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 balance in additional paid-in capital change? Yes No