On January 1, Biofuel Corporation had the following capital structure:
Common stock ($0.10 par value)......................... $ 60,000
Additional paid-in capital................................. 1,900,000
Retained earnings........................................... 800,000
Treasury stock .............................................. 0
Cash flows from financing activities.................... 19,000
Required:
Complete the table below for each of the three following independent cases:
Case 1: The board of directors declared a cash dividend of $0.02 per share.
Case 2: The board of directors declared and issued a 100 percent stock dividend when the stock was selling at $10 per share.
Case 3: The board of directors announced a 2-for-l stock split. The market price prior to the split was $10 per share.

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Before Any Dividends $60,000 0.10 Aner Cash Dividend After Stock Dividend After Stock Split Items Common stock account Par per shane Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity Cash flows from financing activities $19,000 $1,900,000 $800,000