The stockholders' equity section of Ynoa Corporation consists of common stock ($5 par) \(\$ 3,000,000\) and retained earnings \(\$ 1,000,000\). A \(15 \%\) stock dividend ( 90,000 shares) is declared when the market price per share is \(\$ 11\). Show the before-and-after effects of the dividend on

(a) the components of stockholders' equity,

(b) shares outstanding, and

(c) par value per share.