The stockholders' equity section of Vaughn Corporation consists of common stock ( $10 par) $1,950,000 and retained earnings $518,000. A 10% stock dividend (19,500 shares) is declared when the market price per share is $15. Show the before-and-after effects of the dividend on the following. (a) The components of stockholders' equity. (b) Shares outstanding. (c) Par value per share