Can someone help me with this question please? I didn't put Case A because I already understand it, but I don't understand Case B..where did the 800 + 700 issued come from and where did the 1200-700 from unissued and 700 +700 from oustanding come from?

Note -> THE SOLUTION IS ALREADY THERE I JUST NEED AN EXPLANATION OF WHERE the NUMBERS CAME FROM. Any help would be greatly appreciated and thanks in advance!

ACCT 3312 (01 2019): Issued, outstanding, and treasury shares; Stock splits vs. stock dividends (SOLVED) Example: A newly-formed corporation has 2000 authorized shares ($10 par value). The company issues 400 shares to the founding owners for net assets of the existing business and 400 additional shares to new shareholders for $75 per share. Authorized 2000 Issued 800 Unissued 1200 Outstanding 800 Treasury = none Next, the company reacquires 100 of its outstanding shares ($10 par value unchanged): Authorized 2000 Issued 800 Unissued 1200 Outstanding 700 Treasury 100 NOW COMPARE TWO ALTERNATIVE CASES: (A) 2 for 1 stock split vs. (B) 100% stock dividend. - NOTE: The two cases are economically equivalent and should have the same effect on stock price. Also, notice that there is no cash receipt or cash distribution in either case. The total market value of the company is unchanged. Stock price per share will decline. c. Stock Split - par value is reduced and number of shares (authorized, issued, treasury and outstanding) increases, all proportionately Stock Dividend - par value is unchanged, and number of authorized and treasury shares is unchanged; issued and outstanding shares increase. Although the two cases are economically equivalent, the accounting treatments are different (IV). Stock Dividend - par van DS DO ENGLISH (UNITED STATES) x 10 CASE B: Company issues a 100% stock dividend from unissued shares ($10 par is unchanged) Authorized 2000 Issued 800+700 Unissued 1200-700 Outstanding 700+700 Treasury 100 12 ENGLISH (UNITED STATES) O WE