On January 1, 2026, Blossom, Inc. declared a 10% stock dividend on its common stock when the fair value of the common stock was $31 per share. Stockholders' equity before the stock dividend was declared consisted of: Common stock, $10 par value, authorized 200,000 shares; What was the effect on Blossom's retained earnings as a result of the above transaction? $612000decrease$372000decrease$186000decrease$306000decrease