The shareholders' equity section of Sandhill Corporation's balance sheet consists of 303,000 common shares for $2.25 million, and retained earnings of $760,000. A 10% stock dividend is declared when the fair value per share is $13. Show the before-and-after effects of the dividend on (a) share capital, (b) retained earnings, (c) total shareholders' equity, and (d) the number of shares. Before After (a) Share capital (b) Retained earnings (c) Total shareholders' equity (d) Number of shares