On October 1, Blossom Corporation's stockholders' equity is as follows. Common stock, $5 par value $380,500 Paid-in capital in excess of par-common stock 27,000 Retained earnings 163,000 Total stockholders' equity $570,500 On October 1, Blossom declares and distributes a 10% stock dividend when the market price of the stock is $15 per share.