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? \begin{tabular}{|l|c|c|c|} \hline & \multicolumn{3}{|c|}{ Stockholders' Equity } \\ \hline & Before Stock Dividend & Stock Dividend & After Stock Dividend \\ \hline Contributed Capital: & & & \\ \hline Total Contributed Capital & & & \\ \hline \hline & & & \\ \hline Total Stockholders' Equity & & & \\ \hline \hline \end{tabular}