19. [Stock dividend] The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $53 per share. What effects will the distribution of the stock dividend have on the equity accounts? (5 points)
Common stock ($1 par value)
Capital surplus
Retained earnings
Total owners' equity
$245,000
618,000
2,758,300
$3,621,300
Common stock ($1 par value)
Capital surplus
Retained earnings
Total owners' equity