The stockholders' equity section of Blue Spruce Corp's balance sheet consists of common stock ( $8 par) $1,016,000 and retained earnings $400,000. A 15% stock dividend (19,050 shares) is declared when the market price per share is $15. (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. (b) Show the before-and-after effects of the dividend on the shares outstanding