Please explain both qns

14. Hisaishi Company declared a 2-for-1 stock split on its 200,000 stocks of $10 par value common stocks. As a result of this transaction: (A) Total Stockholders' Equity increases by $2,000,000. (B) Common Stocks increases to $4,000,000. (C) Both options (A) and (B) are correct. (D) None of the above options is correct. 15. Goggle Corporation issued 5,000 stocks of its $1 par value common stocks as a stock dividend when the stocks were trading at $10 per stock. At the time of the dividend, Goggle had 100,000 common stocks outstanding. These stocks were originally issued for $5 per stock. The entry to record the stock dividend includes a debit to Retained Earnings for: (A) $50,000. (B) $5,000 (C) $100,000. (D) $25,000