The stockholders' equity portion of the balance sheet of Rollover Tire Company is as shown:
Common Stock (2,000,000 shares at $10 par) $20,000,000
Paid-in-Capital in Excess of Par 17,000,000
Retained Earnings 33,000,000
Total $70,000,000
The current market value of Rollover stock is $20 per share. Show what the balance sheet would look like if Rollover declares a 10% stock dividend.