The stockholders' equity section of Marigold Corp.'s balance sheet consists of common stock ( $8 par) $950,000 and retained earnings $410,000. A 10% stock dividend (11,875 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