On January 1, 2018, Dodd, Inc., declared a 25% stock dividend on its common stock when the fair value of the common stock was $30 per share. Stockholders' equity before the stock dividend was declared consisted of: Common stock, $10 par value, authorized 200,000 shares; issued and outstanding 120,000 shares $1,200,000 Additional paid-in capital on common stock 150,000 Retained earnings 1,700,000 Total stockholders' equity $3,050,000 What would be the differential impact on Dodds retained earnings if the stock dividend was accounted for as a small vs. large stock dividend