On December 31, the stockholders' equity section of the balance sheet of R & B Corporation reflected the following Common stock (par $10; authorized 60,400 shares, outstanding 25,400 shares) Additional paid-in capital Retained earnings $254,000 12,400 77,000 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 Stockholders' Equity Before Stock After Stock Stock Dividend Dividend Contributed Capital Total Contributed Capital Total Stockholders' Equity