On July 1, 2014, Davidson Corporation had the following capital structure.

Common stock (par $4)	$	612,000
Capital in excess of par		990,000
Retained earnings		760,000
Treasury stock		0

Required:

Complete the following comparative tabulation based on two independent cases: (Round "Par value per share" answers to 2 decimal places.)

Case 1:	The board of directors declared and issued a 60 percent stock dividend when the stock was selling at $6 per share.
Case 2:	The board of directors voted a 6-to-5 stock split (i.e., a 20 percent increase in the number of shares). The market price prior to the split was $6 per share. Items Before Dividend and Split After Stock Dividend After Stock Split Common Stock Account ? ? ? Par value per share 4.00 ? ? Shares Outstanding ? ? ? Capital in excess of par $990,000 ? ? Retained Earnings $760,000 ? ? Total Stockholders' Equity ? ? ?