The stockholders' equity section of the balance sheet for Pental, Inc., follows before the stock dividend. Common stock, $1 par, 100,000 shares issued and outstanding $100,000

Additional paid-in capital 50,000

Retained earnings 450,000

Total stockholders' equity $600,000

Pental, Inc., declared a 5% stock dividend when the market price per share was $10.

Required: Determine the amounts of each account after the stock dividend was distributed.

Common stock

Additional paid-in capital

Retained earnings