The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $35 per share.

Common stock ($1 par value) Capital surplus Retained earnings S 425,000 854,000 3,800,800 Total owners' equity $5,079,800 What would be the number of shares outstanding, after the distribution of the stock dividend? New shares outstanding What would the equity accounts be after the stock dividend? Common stock Capital surplus Retained earnings Total owners' equity