The shareholders' equity section of Wildhorse Corporation's balance sheet consists of 264,000 common shares for $2.29 million, and retained earnings of $690,000. 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. (a) Share capital (b) Retained earnings (c) Total shareholders' equity (d) Number of shares Before $ After Sandhill Corporation reported the following pre-tax amounts for the year ended August 31, 2021: profit before income tax (on the company's continuing operations). $335,000; loss from discontinued operations, $86,100; and gain on disposal of assets of discontinued operations, $65,000. Sandhill is subject to a 23% income tax rate. Calculate the income tax expense on continuing operations. Income tax expense on continuing operations $ eTextbook and Media Calculate any income tax expense or savings on each item of discontinued operations. (Enter negative amounts using either a negative sign preceding the number eg-45 or parentheses eg. (45)) Income tax on operating losses Income tax on gain on disposal of assets Total income tax on discontinued operations