On January 1, Carla Vista Co. had total shareholders' equity as shown below when their shares were selling at $27 per share: Assume the company declared and issued a 50% stock dividend. The effect of this dividend would reduce retained earnings by $2160000 and double the number of shares issued and outstanding. increase common shares by $1350000 and shares issued and outstanding by 67500 . increase common shares by $1350000 with no change in the number of issued and outstanding shares. leave total shareholders' equity unchanged but increase the number of shares issued and outstanding to 202500