13-14. (Stock splits) The debt and equity section of the Robson Corporation bal- ance sheet is shown here. The current market price of the common shares is $20. Reconstruct the financial statement assuming that (a) a 15 percent stock dividend is issued and (b) a 2-for-1 stock split is declared. $1,800,000 Debt Common equity Par ($2; 100,000 shares) Paid-in capital Retained earnings 200,000 400,000 900.000 $3,300,000