Hi! This is for comm217 financial accounting. Can you please help me answer this question.

At the beginning of 2018, the shareholders' equity section of the statement of financial position of PontiCorporation reflected the following:Common shares, no par value, authorized unlimited numberof shares, issued and outstanding 36,100 shares$ 361,000Retained earnings752,000On February 1, 2018, the board of directors declared a 100 percent stock dividend to be issued on April 30,2018. The price per common share was $19 on February 1, 2018.