On June 30, 2013, Stephans Company showed the following data on the equity section of their balance sheet:

Stockholders' equity
Common stock, $3 par	100,000 shares authorized	$150,000
	50,000 shares issued
Paid-in capital in excess of par		300,000
Retained earnings		800,000
Total stockholder's equity		$1,250,000

On July 1, 2013, Stephans distributed a 6% stock dividend. The market value of the stock at that time was $12 per share.

(A) Following this transaction, what would be the new balance in Paid-in capital in excess of par? 6% of 50,000 issued = 3,000

(12-3) = 27,000 300,000 + 27,000 = 327,000

(B) Following this transaction, what would be the new number of shares issued shown on the balance sheet? 50,000 + 3,000 = 53,000

(C) Following this transaction, what would be the new balance in the Common stock account? (?) please help me to get new balance in the common stock account

(D) Following this transaction, how much would the total stockholders' equity be? 1250000

(E) Following this transaction, what would the new balance in Retained earnings be? I am not sure how to get Retained earnings?