B/S Changes for the Small Percentage Stock Dividend $800,000($5X20,000 new shares) transferred (on paper ) out of retained earnings. $100,000 transferred into common stock account $700,000($800000-$100,000) transferred into additional paid-in-capital Total sharheolders equity remains unchanged at $10 million 182018-20 B/S Changes for the Small￾Percentage Stock Dividend $800,000 ($5 x 20,000 new shares) transferred (on paper) out of retained earnings. $100,000 transferred into common stock account. $700,000 ($800,000 - $100,000) transferred into additional paid-in-capital. Total sharheolders equity remains unchanged at $10 million