On July 1, 2003, Sanford Corporation s balance sheet reported the following account balances in the stockholders equity section:

Common stock, $5 par

$150,000

Paid in capital in excess of par, common stock

20,000

Retained earnings

180,000

Total stockholders equity

$350,000

On August 31, 2003, Sanford s board of directors declared and issued a 10% stock dividend. The market value on August 31 is $12 per share.

1. Compare the book value per share before and after the issuance of the stock dividend.

2. Compute the new balance for all stockholders equity accounts after the stock dividend.