The shareholders' equity section ofOrioleCorporation's balance sheet consists of298,000common shares for $2.28million, 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? after?

(b) Retained earnings before? after?

(c) Total shareholders' equity before? after?

(d) Number of shares before? after?