Moving to another question will save this response. Question 1 Peaches Inc. is giving out a small stock dividend. This would Results in a transfer of retained earnings to common stock and additional paid-in capital. Reduces the par value per share by the percentage of the additional shares issued. 4 is accounted for in exactly the same manner as a stock split. Results in a transfer of retained earnings to the common stock account. Moving to another question will save this response