Stock Dividends $($LO$4)$ The company with the common equity accounts shown here has declared a $15\%$ stock dividend when the market value of its stock is $$61$ per share. What effects on the equity accounts will the distribution of the stock dividend have?

$\backslash$table$[[$Common stock $($$$1$ par value$),$$$275,000$

Answer question $9$ on the basis of Question $8$