Squash Delight Inc. has the following balance sheet:

Assets
Cash	$	100,000
Accounts receivable		300,000
Fixed assets		600,000
Total assets	$	1,000,000
Liabilities
Accounts payable	$	150,000
Notes payable		50,000
Common stock (50,000 shares @ $2 par)		100,000
Capital in excess of par		200,000
Retained earnings		500,000
Total liabilities & owners' equity	$	1,000,000

========================

Assets
Cash	$	100,000
Accounts receivable		300,000
Fixed assets		600,000
Total assets	$	1,000,000
Liabilities
Accounts payable	$	150,000
Notes payable		50,000
Common stock (50,000 shares @ $2 par)		100,000
Capital in excess of par		200,000
Retained earnings		500,000
Total liabilities & owners' equity	$	1,000,000

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.)

common stock?

Capital excess of pair?

Retained earnings?

Total equity ?