Wallace Corporation issued a 6 percent stock dividend on 30,000 shares of its $10 par value common stock. At the time of the dividend, the market value of the stock was $40 per share. Which of the following shows how the stock dividend will affect Wallace's financial statements? On January 1, Year 1 Graham Corporation issued 200 shares of $5 par value common stock for $40 per share. Which of the following shows how the stock issue will affect Graham's financial statements on January 1, Year 1