The stockholders' equity section of Martinez Corp.'s balance sheet consists of common stock ($8 par) $1, 024,000 and retained earnings $410,000. A 15% stock dividend (19, 200 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