Tech Inc. issues a 5% common stock dividend on 50,000 shares of $1 par common stock issued and outstanding on August 1. 2020. The market price of its common stock is $20 per share. The small stock dividend will be distributed on August 15, 2020, to stockholders of record on August 7, 2020. Assume that of the 2,500 stock dividend shares, 2,200 were whole shares and the remaining were fractional shares making up 300 equivalent whole shares. The company's policy is to pay cash to shareholders for fractional shares. Given the information above, which of the following statements is correct? Total assets decreases Total shareholders' equity increases O Total assets increases. Total shareholders' equity does not change