Exercise 14-4 On October 31, the stockholders equity section of Heins Company consists of common stock $310,000 and retained earnings $892,000. Heins is considering the following two courses of action: (1) declaring a 5% stock dividend on the 31,000, $10 par value shares outstanding, or (2) effecting a 2-for-1 stock split that will reduce par value to $5 per share. The current market price is $14 per share. Prepare a tabular summary of the effects of the alternative actions on the components of stockholders equity, outstanding shares, and par value per share.

	Before Action	After Stock Dividend	After Stock Split
Stockholders' Equity Paid-In capital	-	-	-
Common Stock	310,000	325,500	310,000
In Excess of par	0	????	0
Total Paid-in capital	310,000	????	310,000
Retained earnings	892,000	????	892,000
Total stockholders' equity	1,202,000	????	1,202,000
Outstanding shares	31,000	????	????
Per value per share	10	10	5

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