The stockholders' equity section of Jun Company's balance sheet as of April $1$ follows. On April $2,$ Jun declares and distributes a $10\%$ stock dividend. The stock's per share market value on April $2$ is $$10($prior to the dividend$).$

$\backslash$table$[[$Common stock$-$ $$5$ par value, $495,000$ shares,$],[$authorized$,260,000$ shares issued and outstanding,$$1,300,000$