The stockholders' equity section of Indigo Corporation's balance sheet consists of common stock (\$8 par) $1,160,000 and retained earnings $480,000. A 15% stock dividend (21,750 shares) is declared when the market price per share is $18. (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