2. On July 1, Le Bernardin Corporation had the following capital structure: Common stock ($2 par value) Additional paid-in capital Retained earnings $ 800,000 920,000 630,000 1) Complete the table below for each of the two following independent cases: (Round "Par value per share" amounts to 2 decimal places.) Case 1: The board of directors declared and issued a 50% stock dividend when the stock was selling at $3 per share. (4 points) Case 2: The board of directors announced a 2-for 1 stock split (i.e., 100% increase in the number of shares). The market price prior to the stock split was $3 per share. (4 points) Items Before Dividend and Split After Stock Dividend (Case 1) After Stock Split (Case 2) Common stock account $ 800,000 $ 2.00 400,000 Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity $ $ 920,000 630,000 2,350,000 $