The stockholders' equity section of Ayayai Corp's balance sheet consists of common stock ( $8 par) $972,000 and retained earnings $460,000. A 15% stock dividend (18,225 shares) is declared when the market price per share is $16. (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. (Enter account name only and do not provide descriptive information) (b) Show the before-and-after effects of the dividend on the shares outstanding