The stockholders equity section of Pretzer Corporation consists of common stock ($10 par) $1,550,000 and retained earnings $510,000. A 10% stock dividend (15,500 shares) is declared when the market price per share is $15. 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.