The following dashboard shows a companys stockholders equity section on January 2 prior to any stock dividend. On January 2, the board of directors declares a 20% stock dividend distributable on January 31 to the January 15 stockholders of record. The stocks market value is $3 per share on January 2 before the stock dividend. The pie chart shows the following: retained earnings - $270; paid-in capital in excess of par value, common stock - $210; common stock - $2 par value, 500 shares authorized, 200 shares issued and outstanding - $400