a company has following equity accounts. common stock($1 par value) 275,000.00 capital surplus 763,000.00 R/E 3,284,000.00 total owners equity 4,322,000.00 if the company decides on a four-for-one stock split. the firms 75-cent per share cash dividend on the new(post-split) shares represents an increase of 10% over last years dividend on pre -split stock. What effect does this have on the equity accounts? What was last years dividend per share?