Which of the following statements is correct? O A 2-for-1 common stock split increases both the number of common shares outstanding and total stockholders' equity. O A2-for-1 common stock split decreases both earnings per share and total stockholders' equity. O A 10% common stock dividend decreases both earnings per share and total stockholders' equity. O A 30% common stock dividend increases the number of common shares outstanding and does not affect total stockholders' equity