14. At December 31,2018, ABC Company and XYZ Company have identical amounts of common stock and retained carnings as follows: Common stock, $10 par, 50,000 shares authorized, 9,000 issued, 9,000 outstanding Retained earnings, $500,000 At December 31, 2018, ABC Company declares and issues a 100\% stock dividend, while XYZ Company declares a issues a 2-for-1 stock split. Required Determine for each company the following amounts as of January 1, 2019: ABC Co: XYZ Co: Number of shares of common stock outstanding Par value per share of the common stock Total amount reported in Common Stock account Retained earnings