The shareholders' equity section of Oriole Corporation's balance sheet consists of 298,000 common shares for $2.28 million, and retained earnings of $620,000. 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. (a) Share capital Before $ (b) Retained earnings (c) Total shareholders' equity (d) Number of shares. After a ENG