the walton firm has 1,000,000 common shares issued and outstanding. this stock was issued at a premium above its $10 per share par value. during the current fiscal year, the board of directors declared a 15 percent stock dividend that created 10,000 new shares issued to the existing stockholders when the price of the stock was $35 per share. based on this information, what is the amount of the reduction recorded in stockholders' equity?