Problem 17-8 Stock Dividend Effects (LG17-6) If a firm has retained earnings of $23.4 million, a common shares account of $275.4 million, and additional paid-in capital of $100.4 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 "O" 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.) Retained earnings Common stock Additional paid-in capital no change $ 0