The shareholders' equity section of the 30 June 2017 statement of financial position for Inglenook Interiors Ltd before its recent share dividend is as follows: Ordinary shares, (150 000 shares) $500 000 Retained earnings $925 000 Total shareholders' equity $1 425 000 Inglenook Interiors Ltd declared a 10% share dividend when the market price per share was $7.00. After the share dividend, the components of Inglenook's shareholders' equity section were: Ordinary shares $650 000; Retained earnings $805 000 Ordinary shares $605 000; Retained earnings $820 000 Ordinary shares $660 000; Retained earnings $665 000 Ordinary shares $570 000; Retained earnings $855 000