The stockholders' equity section of Whispering Winds Corp.$\text{'}$s balance sheet consists of common stock $($ $$8$ par$)$ $$936,000$ and retained earnings $$267,000.$ A $10\%$ stock dividend $(11,700$ shares$)$ is declared when the market price per share is $$20.$ Show the before$-$andafter effects of the dividend on the following.

$($a$)$ The components of stockholders' equity.

$($b$)$ Shares outstanding.

$\backslash$table$[[,\backslash$table$[[$Before$],[$Dividend$]],\backslash$table$[[$After$],[$Dividend$]]],[$Stockholders$\text{'}$ equity,$$,],[,,],[$Outstanding shares,,$]]$

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