E11-14 (Algo) Comparing 100 Percent Stock Dividend and 2-for-1 Split [LO 11-3] On July 1, Jones Corporation had the following capital structure: Common Stock, par $1; 8,000,000 authorized shares, 155,000 issued and outstanding $ 155,000 Additional Paid-in Capital Retained Earnings Treasury Stock Required: 101,000 181,000 None Complete the following table based on two independent cases involving stock transactions: (Round "per share" answers to 2 decimal places.) Case 1: The board of directors declared and issued a 100 percent stock dividend when the stock price was $6 per share. Case 2: The board of directors voted a 2-for-1 stock split. The stock price prior to the split was $6 per share. Items Case 1 Case 2 After 100% Before Stock Transactions Stock Dividend After Stock Split Number of Shares Outstanding Par Per Share $ 1:00 Common Stock Account Additional Paid-in Capital 101,000 Retained Earnings Total Stockholders' Equity 181,000