The shareholders' equity section of Crane Corporation's balance sheet consists of 290,000 common shares for $2 33 million and retained earnings of $630,000. 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) Total shareholders equity (d) Number of shares