Problem 19-8 Stock Dividends The company with the common equity accounts shown here has declared a stock dividend of 15 percent when the market value of its stock is $33 per share. $ 475,000 Common stock ($1 par value) Capital surplus Retained earnings 864.000 3,900,800 Total owners' equity $5,239,800 What would be the number of shares outstanding after the distribution of the stock dividend? (Do not round intermediate calculations.) New shares outstanding What would the equity accounts be after the stock dividend? (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity