On January 1, Biofuel Corporation had the following capital structure: Additional paid-in capital Common stock ($0.50 par value) Retained earnings Treasury stock Cash flows from financing activities $ 77,000 2,070,000 970,000 0 27,500 Required: Complete the table below for each of the three following independent cases (Round "Par per share" answers to 2 decimal places.): Case 1: The board of directors declared a cash dividend of $0.01 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the stock was selling at $15 per share. Case 3: The board of directors announced a 2-for-1 stock split. The market price prior to the split was $27 per share. Items Before any Dividend After Cash Dividend After Stock Dividend After Stock Split Common stock account $ 77,000 77000 Par per share $ 0.5 Shares outstanding 154,000 Additional paid-in captial $ 2,070,000 Retained earnings $ 970,000 Total stockholder's equity $ 3,117,000 Cash flows from financing activities $ 27,500