The stockholders' equity section of Jun Company's balance sheet as of April $1$ follows. On April $2,$ Jun declares and distributes a $15\%$ stock dividend. The stock's per share market value on April $2$ is $$10($prior to the dividend$),$

$0\mathrm{.}83$

Common stock$-$$$5$ par value, $465,000$ shares authorized, $245,000$ shares issued and outstanding

Paid$-$in capital in excess of par value, common stock

Retained earnings

$\backslash$table$[[$$$1,225,000$