The stockholders' equity section of Novak Corp.'s balance sheet consists of common stock ($9 par) $1,134,000 and retained earnings $430,000. A 15% stock dividend (18,900 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. Before Dividend After Dividend (b) Show the before-and-after effects of the dividend on the shares outstanding. Before Dividend After Dividend Outstanding shares