The stockholders' equity section of Grouper Corp's balance sheet consists of common stock ($8 par) $840,000 and retained earnings $460,000. A 10% stock dividend (10,500 shares) is declared when the market price per share is $16. (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.) $ Before Dividend (b) Show the before-and-after effects of the dividend on the shares outstanding. Before Dividend Outstanding shares After Dividend After Dividend