On November $1,2020,$ Larkspur Corporation$$s stockholders$$ equity section is as follows:

Common stock, $$10$ par value

$$695,000$

Paid$-$in capital in excess of par $188,000$

Retained earnings

$250,000$

Total stockholders$$ equity

$$1,133,000$

On November $1,$ Larkspur declares and distributes an $20\%$ stock dividend when the market value of the stock is $$14$ per share.