Accounting for Stock Dividends and Stock Splits The Irvine Corporation reported the following data at year-end: Common stock, par value $0.9 $90,000 Additional paid-in-capital 270,000 Retained earnings 1,260,000 Treasury shares (540,000) Other comprehensive income 180,000 Total shareholders' equity $1,260,000 The following transactions occurred during the year in the following sequence: 1. Declared and distributed a 10% stock dividend on the outstanding common shares at a time when the common shares were selling for $45 per share. 2. Declared a 3-for-2 forward stock split on the outstanding common shares. 3. Declared and issued a 20% stock dividend on the outstanding common shares at a time when the shares were selling for $90 per share. 4. Declared a 2-for-1 forward stock split on the outstanding common shares. Calculate the par value per share and number of shares outstanding at year-end. Prepare the shareholders' equity section of the balance sheet for the Irvine Corporation at year-end. Do not round until your final answers. Par value per share at year end. Round to two decimal places. $ 0 Number of shares outstanding at year end. Round to nearest whole number. 0 Do not use rounded answers in your calculations. Enter all answers in the nearest whole number. The Irvine Corporation Shareholders' Equity Year End Common stock, par value 0 0 Additional paid-in-capital Retained earnings 0 Treasury stock 0 Other comprehensive income 0 Total shareholders' equity 0