The stockholders' equity section of Pretzer Corporation consists of common stock ($10 par) $2,350,000 and retained earnings $526,000. A 10% stock dividend (23,500 shares) is declared when the market price per share is $14. Show the before-and-after effects of the dividend on the following. (b) (c) The components of stockholders' equity. Shares outstanding. Par value per share. Before Dividend After Dividend Stockholders' equity Outstanding shares 235000 Par value per share 10 10 $