Acorporation reported the following during 2018: net income $175,250 sale of 10,000 shares of $5 par value common stock for $8.75 per share a repurchase of shares as treasury stock, costing $24,750 a resale of treasury stock for $14,695; the shares cost $15,500 when repurchased. a declaration and distribution of a $39,000 cash dividend a declaration and distribution of a "small" stock dividend of 5,000 shares of $5 par value common stock at a total market value of $50,000. what was the increase in owners' equity during 2018?