The stockholders' equity section of Novak Corp.s balance sheet consists of common stock ($8 par) $1,120,000 and retained earnings $430,000. A 15% stock dividend (21,000 shares) is declared when the market price per share is $17. (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. (Enter account name anly and do not provide descriptive information.) (b) Show the before-and-after effects of the dividend on the shares outstanding