Required information Exercise 13-8 Small stock dividends LO P2 [The following information applies to the questions displayed below.) The stockholders' equity of TVX Company at the beginning of the day on February 5 follows. Commzn stockSIO par value, I SO, 000 shares authorized, 60, 000 shares issued and 600, ooo Paidin capital in excess of par value, comrruzn stock 425, ooo sso,ooo Retained earnings Total stockholders' equity On February 5, the directors declare a 20% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $40 per share on February 5 before the stock dividend.