The stockholders' equity section of Flint Corporation's balance sheet consists of common stock ($9 par) $1, 260,000 and retained earnings $460,000. A 15% stock dividend (21,000 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