On May $1,2026,$ Martinez Corp. declared and issued a $10\%$ common stock dividend. Prior to this dividend, Martinez had $204000$

shares of $$1$ par value common stock issued and outstanding. The fair value of Martinez's common stock was $$25$ per share on May $1,$

As a result of this stock dividend, Martinez's total stockholders' equity

decreased $by$ $$25000.$

increased $by$ $$510000.$

decreased $by$ $$510000.$

did not change.