Question 19 (1 point) When a stock dividend is issued, it will: OA) decrease total assets. O B) increase retained earnings. O C) decrease paid-in capital. OD) not affect total equity. Question 20 (1 point) When the common stock account is disclosed on the balance sheet, it is reported at: O A) current market value. O B) average issue price. OC) par or stated value. OD lower of cost or market