On October 1, Cullumber Corporations stockholders equity is as follows.

Common stock, $5 par value		$376,000
Paid-in capital in excess of parcommon stock		28,000
Retained earnings		154,000
Total stockholders equity		$558,000

On October 1, Cullumber declares and distributes a 10% stock dividend when the market price of the stock is $14 per share.

Indicate the balances in the three stockholders equity accounts after the stock dividend shares have been distributed. Please explain how you calculated each. Common stock: ________

Paid-in capital in excess of par value: _________

Retained Earnings: ________