The company with the common equity accounts shown here has declared a stock dividend of 10 percent at a time when the market value of its stock is...

The company with the common equity accounts shown here has declared a stock dividend of 10 percent at a time when the market value of its stock is $31 per share.

Common stock ($1 par value)               $405,000

Capital surplus                                        805,000

Retained earnings                                3,760,800

Total owners' equity                           $5,015,800

What would be the number of shares outstanding, after the distribution of the stock dividend?

New share outstanding                        445,500

What would the equity accounts be after the stock dividend?

Common stock