The stockholders' equity section of Marigold Corp.'s balance sheet consists of common stock ($7 par) $959,000 and retained earnings $410,000. A 10% stock dividend (13, 700 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. (b) Show the before-and-after effects of the dividend on the shares outstanding