Answer:
Additional paid in capital (No change)
Retained earnings (Decreased)
Step-by-step explanation:
Additional paid in capital (No change)
Retained earnings (Decreased)
A 100% stock dividend is a "large" stock dividend because it exceeds 20% - 25%. Large stock dividends are often capitalized at par value and Retained earnings is reduced by the par value of the shares issued, while common stock is increased by the par value of stock issued.
Therefore there is no effect on additional paid-in capital because the entire decrease in retained earnings is recorded in common stock. A large stock dividend permanently capitalizes the par value of the issued shares into common stock.