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Topsya on "Stock Dividend"

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According to the book, Stock Dividends do not affect the total Stockholders' Equity.
And I do not understand why....

When the Dividends are declared you

Dr RE (for either FV of stock or par value).

And then you
Cr Stock Divid. Distributable
Cr Paid in Capital

as far as I understand RE and PIC would def. affect Stockholders' equity.... Am I wrong? Help?

Thanks!!!!!


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