The stockholders' equity section of Sheffield Corp's balance sheet consists of common stock ($9 par) $1,233,000 and retained earnings $400,000. A 15% stock dividend (20,550 shares) is declared when the market price per share is $16. (a) Show the before-and-after effects of the dividend on the components of stockholders' equity. Before Dividend After Dividend (b) Show the before and after effects of the dividend on the shares outstanding