On June $30,$ Sharper Corporation's stockholders' equity section of its balance sheet appears as follows before any stock dividend or split. Sharper declares and immediately distributes a $50\%$ stock dividend Common stock$-10$ par value, $68,000$ shares issued and outstanding Paid$-$in capital in excess of par value, common stock Retained earnings $680,000290,000705,0001,675,000$ Total stockholders $\text{'}$ equity