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QS 13-8 (Algo) Reporting a small stock dividend LO P2 The stockholders' equity section of Jun Company's balance sheet as of April 1 follows. On April 2. Jun declares and distributes a 15% stock dividend. The stock's per share market value on April 2 is $10 (prior to the dividend). Common stock-$5 par value, 545,000 shares authorized, 285,000 shares issued and outstanding $ 1,425,000 Paid-in capital in excess of par value, common stock 660,000 Retained earnings 918,000 Total stockholders' equity $ 3,003,000 Prepare the stockholders' equity section immediately after the stock dividend is distributed. JUN COMPANY Stockholders' Equity April 2 (after stock dividend) Common stock Paid-in capital in excess of par value, common stock Total paid in capital Retained earnings Total stockholders' equity S 1,567,500 802,500 2,370,000 633,000 $ 3,003,000