The shareholders' equity section of Blossom Corporation's balance sheet consists of 225,000 common shares for $2.00 million, and retained earnings of $600,000. A 10% stock dividend is declared when the fair value per share is $12. Show the before-and-after effects of the dividend on (a) share capital, (b) retained earnings. (c) total shareholders' equity, and (d) the number of shares. Before After (a) Share capital $ (b) Retained earnings (c) Tatal shareholders' equity (d) Number of shares