Firm A had the following selected items on its balance sheet:

Cash	$	31,000,000
Common stock ($60 par; 1,700,000 shares outstanding)		102,000,000
Additional paid-in capital		10,200,000
Retained earnings		66,000,000

How would each of these accounts appear after:

1. a cash dividend of $1 per share? Round the number of shares outstanding to the nearest whole number and the other answers to the nearest dollar.

   Cash		$
   Common stock ($ par; shares outstanding)		$
   Additional paid-in capital		$
   Retained earnings		$

2. a 4 percent stock dividend (fair market value is $120 per share)? Use the original balance sheet from the problem statement. Round the number of shares outstanding to the nearest whole number and the other answers to the nearest dollar.

   Cash		$
   Common stock ($ par; shares outstanding)		$
   Additional paid-in capital		$
   Retained earnings		$

3. a one-for-two reverse split? Use the original balance sheet from the problem statement. Round the number of shares outstanding to the nearest whole number and the other answers to the nearest dollar.

   Cash		$
   Common stock ($ par; shares outstanding)		$
   Additional paid-in capital		$
   Retained earnings		$