The company with the common equity accounts shown here has declared a 12 percent stock dividend at a time when the market value of its stock is $21 per share. Common stock ($1 par value) Capital surplus Retained earnings Total owners' equity $ 460,000 1,554,000 3,876,000 $5,890,000 Show the new equity account balances after the stock dividend distribution. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) $ 515200 Common stock Capital surplus Retained earnings Total owners' equity