The stockholders' equity section of Bridgeport Corp's balance sheet consists of common stock (\$8 par) $1,096,000 and retained earnings $450,000. A 15% stock dividend (20,550 shares) is declared when the market price per share is $17. (a) Show the before-and-after effects of the dividend on the components of stockhoiders' equity. (b) Show the before and after effects of the dividend on the shares outstanding