The shareholders equity section of Crane Corporation'shancesheet consists of 300.000 commentares to retained earnings of $790,000 A 10% stock dividend is declared when their value person show the bordel effects of the dividend on cal share capital.b retained earnings.ch total shareholders esity and the number cum Before Alter al Share capital $ 5 (6) Retained earnings a Total shareholders' equity (d) Number of shares eTextbook and Media Anton of Sve for at