Bluefin Company has the following ending balances on the equity section of its 2018 balance sheet: Common Stock, $.50 par value, 1,500,000 shares authorized, 150,000 shares issued, $75,000 150,000 shares outstanding APIC $700,000 Retained Earnings $650,000 Answer the questions below after each INDEPENDENT case. For example, Case 1 does not impact Case 2 - these are all different scenarios. Case 1: Bluefin completes a 3:2 stock split. Prior to the stock split the stock was trading at $11 per share. a. How many outstanding shares does Bluefin have now? b. What is the ending balance in common stock account after this transaction? Case 2: Instead, Bluefin issues a 20% stock dividend. Prior to the stock split the stock was trading at $11 per share. a. How many total outstanding shares does Bluefin have now? b. What is the ending balance in the common stock account after this transaction? c. What is the ending balance in the retained earnings account after this transaction? d. Would Earnings Per Share (Net Income / Average Shares Outstanding) Increase or Decrease after this transaction? Please write either increase or Decrease in the box