Squash Delight Inc. has the following balance sheet:

Assets

Cash $ $90,000$

Accounts receivable $307,000$

Fixed assets $782,000$

Total assets $ $1,179,000$

Liabilities

Accounts payable $ $284,000$

Notes payable $51,000$

Common stock $(100,000$ shares @ $$4$ par$)400,000$

Capital in excess of par $100,000$

Retained earnings $344,000$

Total liabilities & owners' equity $ $1,179,000$

The firm$$s stock sells for $$10$ a share.

a$.$ Show the effect on the capital accounts of a two$-$for$-$one stock split. $($Do not round intermediate calculations and round your answers to the nearest whole dollar.$)$

b$.$ Show the effect on the capital accounts of a $10$ percent stock dividend. Part b is separate from part a$.$ In part b$,$ do not assume the stock split has taken place. $($Do not round intermediate calculations and round your answers to the nearest whole dollar.$)$