On January 1, Biofuel Corporation had the following capital structure:

Common stock ($0.20 par value)	$	73,000
Additional paid-in capital		2,030,000
Retained earnings		930,000
Treasury stock		0
Cash flows from financing activities		25,500

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 $12 per share.

Case 3: The board of directors announced a 2-for-1 stock split. The market price prior to the split was $23 per share.

Items	Before any Dividend	After Cash Dividend	After Stock Dividend	After Stock Split
Common stock account	$73,000
Par per share	$0.2
Shares outstanding
Additional paid-in captial	$2,030,000
Retained earnings	$930,000
Total stockholder's equity
Cash flows from financing acitivities	$25,500