On December $31,20$X$6,$ the stockholders' equity section of Blue Co$.$ appeared as

follows in the statement of financial position:

Common stock, $$5$ par, $100,000$ shares authorized,

$50,000$ shares issued and outstanding.................................... $$250,000$

Additional paid$-$in capital $-$ common stock.......................................... $90,000$

Total paid$-$in capital................................................................... $$340,000$

Retained eamings............................................................ $600,000$

Total stockholders' equity................................................. $${940\mathrm{.}000}_{{?}_{?}}$

A $10\%$ stock dividend was declared on January $2,20$X$7$ distributable on January $4,$

$207$ to shareholders of record on January $3,207.$ On the January $2,20$X$7$

declaration date, the market value per share was $$9.$ When the dividend was

declared on January $2,20$X$7,$

$(2)$ a$.$ additional$-$paid$-$in$-$capital was unaffected.

b$.$ total stockholders' equity decreased by $$25,000.$

$($D$)$ c$.$ total stockholders' equity decreased by $$45,000.$

$(1)$ d$.$ total stockholders' equity was unaffected.