c. may increase or decrease paid-in capital in excess of par but does not change total stockholders ' equity.
d. increases retained earnings and increases total stockholders ' equity.
57. Quirk Corporation issued a 100 % stock dividend of its common stock which had a par value of $ 10 before and after the dividend. At what amount should retained earnings be capitalized for the additional shares issued?
a. There should be no capitalization of retained earnings.