Please give your answers for the following questions by creating your own example with your own numbers:

Explain the differences between small and large stock dividend distributions in respect to Fair Value Accounting approach in your example.

Show the accounts at a journal entry that will be affected on the declaration date for Small and Large stock distributions separately (one journal entry for small stock distributions and another for large stock distributions) by explaining the reasons of these differences according to your numbers in your example.

Show and explain why overall stockholders equity does not change in your example.