On January 1, Biofuel Corporation had the following capital structure: Common stock ($0.20 par value) Additional paid-in capital Retained earnings Treasury stock Cash flows from financing activities $73,000 2,030,000 930,000 0 25,500 Required: Complete the table below for each of the three following independent cases: Case 1: The board of directors declared and paid 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 Par per share Shares outstanding Additional paid-in captial Retained earnings Total stockholder's equity Cash flows from financing acitivities