Current Attempt in Progress On October 1, Cullumber Corporation's stockholders' equity is as follows. Common stock, $5 par value $381,500 Paid-in capital in excess of par-common stock 28,000 Retained earnings 165,000 Total stockholders' equity $574,500 On October 1, Cullumber declares and distributes a 10% stock dividend when the market price of the stock is $14 per share. (a) Compute the par value per share (1) before the stock dividend and (2) after the stock dividend. Par value before the stock dividend SA $ Par value after the stock dividend $