The shareholders' equity section of Ivanhoe Corporation's balance sheet consists of 253,000 common shares for $2.05 million, and retained earnings of $720,000. A 10% stock dividend is declared when the fair value per share is $13. 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