The stockholders equity section of Sheffield Corporation consists of common stock ($10 par) $2,000,000 and retained earnings $519,000. A 10% stock dividend (20,000 shares) is declared when the market price per share is $25. Show the before-and-after effects of the dividend on the following (a) (b) The components of stockholders' equity. Shares outstanding Par value per share (C) Before Dividend After Dividend Stockholders' equity $ $ Outstanding shares Par value per share S