Stock Dividends The Stockholders' Equity category of Samuel Enterprises' balance sheet as of January 1, 2016, appeared as follows: The following transactions occurred during 2016: b. Distributed the stock dividend to the stockholders on January 30, 2016. Required: 2. Develop the Stockholders' Equity category of Samuel Enterprises' balance sheet as of January 31,2016 , after the stock dividend was issued. What effect did those transactions have on total stockholders' equity? These transactions total stockholders' equity. They reclassified some equity from the category to the category