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. (b) Show the before-and-after effects of the dividend on the shares outstanding