The Shareholders' Equity category of Diddlysquat Company's balance sheet as of January 1, 2015, appeared as follows: Declared a 15% stock dividend to common shareholders on January 15. At the time of the dividend, the common shares were selling for S30 per share. The stock dividend was to be issued to shareholders on February 14, 2015. Distributed the stock dividend to the shareholders on February 14,2015. Record the 20 IS transactions in journal form. Develop the Shareholders' Equity section of Diddlysquat Company's balance sheet as of February 14 2015, after the stock dividend was issued. What effect did these transactions have on total shareholders' equity