On May $1,2026,$ Flint Corp. declared and issued a $10\%$ common stock dividend. Prior to this dividend, Flint had $193000$ shares of $$1$

par value common stock issued and outstanding. The fair value of Flint's common stock was $$23$ per share on May $1,2026.$ As a result

of this stock dividend, Flint's total stockholders' equity

increased by $$443900.$

decreased by $$23000.$

decreased by $$443900.$

did not change.