On January 1, Biofuel Corporation had the following capital structure: Common stock ($0.10 par value) Additional paid-in capital Retained earnings Treasury stock Cash flows from financing activities $ 60,000 1,900,000 800,000 19,000 Required: Complete the table below for each of the three following independent cases: Case 1: The board of directors declared a cash dividend of $0.02 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the stock was selling at $10 per share. Case 3: The board of directors announced a 2-for-1 stock split. The market price prior to the split was $10 per share. Items Before Any After Cash After Stock After Stock Dividends Dividend Dividend Split $ 60,000 $ 0.101 Common stock account Par per share Shares outstanding Additional paid-in captial 1,900,000 $ 800,000 Retained earnings Total stockholder's equity Cash flows from financing acitivities $ 19,000