STOCK DIVIDENDS Stockholders' Equity Before a 10% Stock Dividend Stockholders' Equity Paid-in capital Common stock, $10 par value, 100,000 shares issued and outstanding Additional paid-in capital in excess of par Total paid-in capital Retained earnings Total stockholders' equity (Market Value = $15) $1,000,000 200,000 1,200,000 300,000 $1,500,000 Board of Directors Declares and Distributes a 10% Stock Dividend Prepare the Journal Entries: Fill-in the Blanks: Stockholders' Equity After a 10% Stock Dividend Stockholders' Equity Paid-in capital Common stock, $ par value, issued and outstanding Additional paid-in capital in excess of par Total paid-in capital Retained earnings Total stockholders' equity shares STOCK SPLITS Boomer Corporation has Common stock, $10 par value, 100,000 shares outstanding & issued. It declares a 2 for 1 stock split. What two items change and how? 1. 2.