The stockholders equity section of Maley Corporations balance sheet consists of common stock ($8 par) $992,000 and retained earnings $418,100. A 10% stock dividend (12,400 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. (b) Show the before-and-after effects of the dividend on the shares outstanding.