The stockholders equity section of Pretzer Corporation consists of common stock ($10 par) $2,280,000 and retained earnings $563,000. A 10% stock dividend (22,800 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

brfore after

stockholders equity $__________ $____________

outstanding shares___________ ________________

par value per share _____________ _______________