The stockholders' equity section of Sarasota Corp's balance sheet consists of common stock ($8 par) $1,104,000 and retained earnings $430,000. A 15% stock dividend (20,700 shares) is declared when the market price per share is $15. (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 Paid-in Capital in Excess of Par Value-Common Stock Total Paid-in Capital 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