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 62,000 1,920,000 820,000 20,000 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 $12 per share. After Stock Split Before any After Stock After Cash Items Dividend Dividend Dividend $ $ Common stock account 62,000 Par per share 0.5 Shares outstanding Additional paid-in captial $ 1,920,000 Retained earnings 820,000 $ Total stockholder's equity Cash flows from financing acitivities $ 20,000