Squash Delight Incorporated has the following balance sheet:

Assets
Cash	$ 60,000
Accounts receivable	287,000
Fixed assets	775,000
Total assets	$ 1,122,000
Liabilities
Accounts payable	$ 275,000
Notes payable	53,000
Common stock (120,000 shares @ $2 par)	240,000
Capital in excess of par	100,000
Retained earnings	454,000
Total liabilities & owners' equity	$ 1,122,000

The firms stock sells for $10 a share.

1. 

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. Note: Do not round intermediate calculations and round your answers to the nearest whole dollar