The stockholders' equity section of Pina Colada Corp.'s balance sheet consists of common stock ($8 par) $1,096,000 and retained earnings $480,000. A 10% stock dividend (13,700 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 Stockholders' Equity Paid-in Capital Common Stock 1096000 Paid-in Capital in Excess of Par Value-Common Stock Total Paid-in Capital 1096000 Retained Earnings Total Stockholders' Equity (b) Show the before-and-after effects of the dividend on the shares outstanding. Before Dividend After Dividend Outstanding shares