Question 9 On May 1, 2021, Sheffield Corp. declared and issued a 10% common stock dividend. Prior to this dividend, Sheffield had 201000 shares of $1 par value common stock issued and outstanding. The fair value of Sheffield's common stock was $25 per share on May 1, 2021. As a result of this stock dividend, Sheffield's total stockholders' equity decreased by $502500. did not change. decreased by $25000. increased by $502500