The retained earnings figure lies in the stockholders' equity section of the balance sheet ... the account must be adjusted by decreasing or increasing (debiting or crediting) the account.

Because the company has not created any real value simply by announcing a stock dividend, the per-share market price is adjusted ... of the balance sheet. Although retained earnings are not ...

The retained earnings figure lies in the stockholders' equity section of the balance sheet ... the account must be adjusted by decreasing or increasing (debiting or crediting) the account.