QS 13-7 Accounting for small stock dividend LO P2 The stockholders' equity section of Jun Company's balance sheet as of April 1 follows. On April 2. Jun declares and distributes a 15% stock dividend. The stock's per share market value on April 2 is $15 (prior to the dividend), Common stock-$5 par value, 585,800 shares authorized, 265,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $1,325,000 620,000 898,000 $ 2,843,000 Prepare the stockholders' equity section immediately after the stock dividend, JUN COMPANY Stockholders' Equity April 2 (after stock dividend) Common stock [Paid-in capital in excess of par value, common stock Total paid-in capital 0 $ 0 Total stockholders' equity BE