Please do not copy and paste the old version of the answer from Chegg, it is incorrect:

Please compute anew.

If a firm has retained earnings of $3 million, a common shares account of $5 million, and additional paid-in capital of $10 million, how would these accounts change in response to a 10 percent stock dividend? Assume market value of equity is equal to book value of equity. (Enter your answers in dollars not in millions. Input all amounts as positive values. Indicate the direction of the effect by selecting "increase," "decrease," or "no change" from the drop-down menu.)

retained earning		to
common stock		to
additional paid in capital