Sheffield Inc.'s market price of its 18,000 shares of $3 par value common stock is now $30 per share. The company declares a 15% stock dividend. Enter the after-effects on the stockholders' equity items listed. (Enter two decimals for the par value per share amount (e.g., 52.75).) Original Balances After Stock Dividend Paid-in capital $67,600 $ 67600 Retained earnings 134,000 125900 Total stockholders' equity $201,600 $ 193500 Shares outstanding 18,000 20700 Par value per share $3.00 $ 30.00