Over the past five years since its formation, when it listed its shares on a public stock exchange, Sing Corporation has had significant increases in its net income. Due to this success, the price of its 500,000 common shares tripled from $20 per share to $60. During this period, the Common Shares account remained the same at $10 million. Retained Earnings increased from $2 million to $13 million. President Andrea Helston is considering (1) a 10% stock dividend or (2) a 2-for-1 stock split. She asks you to show the before-and-after effects of each option on common shares, retained earnings, total shareholders equity, and the number of shares.