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, $82,000$ shares issued and outstanding

Paid$-$in capital in excess of par value, common stock Retained earnings

Total stockholders' equity

$\backslash$table$[[$$$820,000$