The owners equity accounts are shown here:

Common Stock ($1 par value) $30,000
Capital Surplus 185,000
Retained earnings 610,000
Total owners equity 825,000
If trans world currently sells for for $42 per share and a 10 percent stock dividend is declared how many new shares will be distributed?

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First you need to calculate the number of shares that are issued and outstanding. Hint - Par value of the stock and the total amount in the Common Stock account. The other accounts do not matter. Once you calculate the number of share issued and outstanding take this number times 10 percent and you will have your answer.