The answer in the second pic

Please explean how he get this answer

Dividends Corp. Two 1. A firm's stock sells for $30 per share, and the firm has the following equity account Common Stock ($1 par) Capital Surplus Retained Earnings Equity S 160 1,200 4.420 5,780 Suppose the firm declares a 10% stock dividend. Find the new par value, the new number of shares outstanding, and the new values for common stock, capital surplus retained earnings, and equity