Problem 17-8 Stock Dividend Effects (LG17-6) If a firm has retained earnings of $23.5 million, a common shares account of $275.5 million, and additional paid-in capital of $100.5 million, how would these accounts change in response to a 20 percent stock dividend? Assume market value of equity is equal to book value of equity. (Enter your answers in dollars not in millions. Leave no cells blank be certain to enter "0" wherever required. Do not round intermediate calculations and round your final answers to the nearest whole dollar amount. Indicate the direction of the effect by selecting "increase," "decrease," or "no change" from the dropdown menu.)

Answer the following: Retained earnings (increase, decrease, no change) & dollar amount

Common stock (increase, decrease, no change) & dollar amount

Additional paid-in capital (increase, decrease, no change) & dollar amount

I already know that all three are "no change", but I can't get the right calculations for the RETAINED EARNINGS OR THE COMMON STOCK.