On February 4, Osterheld Corporation's stockholders' equity section appears as follows: Common Stock, $1 par value $50,000 Paid-in Capital in Excess of ParCommon 15,000 Retained Earnings 100,000 Treasury Stock (10,000) On February 4, Osterheld Corporation declares and distributes a 10% stock dividend when the market value of the stock is $5.

Required: Show the balances in the stockholders' equity accounts after the stock dividend has been distributed.