The stockholders' equity section of Flint Corporation's balance sheet consists of common stock (\$8 par) $1,260,000 and retained earnings $460.000. A 15% stock dividend ( 23,625 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. (Enter account name only and do not provide descriptive information.) (b) Show the before-and-after effects of the dividend on the shares outstanding