On January 1, Biofuel Corporation had the following capital structure: Common stock ($0.50 par value) Additional paid-in capital Retained earnings Treasury stock Cash flows from financing activities $ 74,000 2,040,000 940,000 26,000 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 $0.02 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 $24 per share. Items Before any Dividend $ 74,000 After Cash Dividend After Stock Dividend After Stock Split Common stock account Par per share $ 0.5 $ Shares outstanding Additional paid-in captial Retained earnings Total stockholder's equity 2,040,000 940,000 $ Cash flows from financing acitivities $ 26,000