The stockholders' equity section of Pharoah Company's balance sheet consists of common stock $($ $$8$ par$)$ $$1,072,000$ and retained earnings $$354,000.$ A $10\%$ stock dividend $(13,400$ shares$)$ is declared when the market price per share is $$23.$ Show the before$-$andafter effects of the dividend on the following.

$($a$)$ The components of stockholders' equity.

$($b$)$ Shares outstanding.

$\backslash$table$[[,\backslash$table$[[$Before$],[$Dividend$]],,\backslash$table$[[$After$],[$Dividend$]]],[$Stockholders$\text{'}$ equity,$$,$$$,],[$Outstandin$,,,]]$