The stockholders' equity section of blue Spruce Corp.'s balance sheet consists of common stock ($6 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. Before Dividend After Dividend Stockholders' Equity Paid-in Capital Common Stock Pald-in Capital in Excess of Par Value-Common Stock Paid-in Capital Retained Earnings Total Stockholders' Equity (b) Show the before-and-after effects of the dividend on the shares outstanding, Before Dividend After Dividend Outstanding shares