QS 13-7 Accounting for small stock dividend LO P2 The stockholders equity section of Jun Companys balance sheet as of April 1 follows. On April 2, Jun declares and distributes a 20% stock dividend. The stocks per share market value on April 2 is $10 (prior to the dividend). Common stock$5 par value, 445,000 shares authorized, 235,000 shares issued and outstanding $ 1,175,000 Paid-in capital in excess of par value, common stock 560,000 Retained earnings 868,000 Total stockholders' equity $ 2,603,000 Prepare the stockholders equity section immediately after the stock dividend.