$[$The following information applies to the questions displayed below.$]$

On June $30,$ Sharper Corporation's stockholders' equity section of its balance sheet appears as follows before any stock dividend or split. Sharper declares and immediately distributes a $50\%$ stock dividend.

$\backslash$table$[[$Common stock$-$ $$10$ par value, $82,000$ shares issued and,$],[$outstanding$,$$$820,000$