The equity section of X$-$cell Inc.$\text{'}$s balance sheet as of November $1,2025$ is shown below. On December $1,2025,$ X$-$cell Inc. declares and distributes a $20\%$ share dividend. The

market value of the shares on this date is $$28\mathrm{.}00.$ Prepare the equity section for $x-$cell Inc. immediately following the share dividend $($assume all dividends are debited directly to

Retained Earnings$).$