On October 1, Cullumber Corporation's stockholders' equity is as follows.

Common stock, $5par value

$381,500Paid-in capital in excess of parcommon stock

28,000Retained earnings

165,000Total stockholders' equity

$574,500

On October 1, Cullumber declares and distributes a10% stock dividend when the market price of the stock is $14per share.

Indicate the balances in the three stockholders' equity accounts after the stock dividend shares have been distributed.