The stockholders' equity section of Pretzer Corporation consists of common stock ($10 par) $2, 500,000 and retained earnings $529,000. A 10% stock dividend (25,000 shares) is declared when the market price per share is $14. Show the before and after effects of the dividend on the following. (a) The components of stockholders' equity. (b) Shares outstanding. (c) Par value per share