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

Cash $ $25,000,000$

Common stock $($$$50$ par; $2,800,000$ shares outstanding$)140,000,000$

Additional paid$-$in capital $19,600,000$

Retained earnings $68,000,000$

How would each of these accounts appear after:

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 $

a $5$ percent stock dividend $($fair market value is $$100$ 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 $

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 $