The capital accounts for the firm are as follows: "The increase in capital in excess of par as a result of a stock dividend is equal to the new shares created times (Market price - Par value). The company's stock is selling for $30 per share. The company had total earnings of $6,900,000 during the year. With 2,300,000 shares outstanding, earnings per share were $3. The firm has a P/E ratio of 10 . a. What adjustments would have to be made to the capital accounts for a 10 percent stock dividend? Show the new capital accounts. (Do not round intermediate calculations. Input your answers in dollars, not millions (e.g.$1,230,000).)