The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $64 per share. What effects will the distribution of the stock dividend have on the equity accounts? Common stock ($1 par value) ……………………………….. $ 225,000 Capital surplus ……………………………………………………….. 535,000 Retained earnings ………………………………………………… 2,968,500 Total owners’ equity …………………………………………… $3,728,500