On May 1, 2026, Flounder Corp. declared and issued a 10% common stock dividend. Prior to this dividend, Flounder had 207000 shares of $1 par value common stock issued and outstanding. The fair value of Flounder's common stock was $23 per share on May 2026. As a result of this stock dividend, Flounder's total stockholders' equity did not change. decreased by $23000. decreased by $476100. increased by $476100