RBS Investment Corporation has common equity accounts shown below and has declared a stock dividend of 15 percent when the market value of its stock was $74 per share. What effects on the equity accounts will the distribution of the stock dividend have on the Corporate Finance company's balance sheet accounts? Equity Accounts Common stock ($1 par value) $305,000 Capital surplus $2,450,000 Retained earnings $6,473,000 Total owners' equity $9,228,000