On July 1, 2014, Davidson Corporation had the following capital structure: Common stock (par $2) Capital in excess of par Retained earnings Treasury stock $ 672,000 1,100,000 810,000 0 Required: Complete the following comparative tabulation based on two independent cases: (Round "Par value per share" answers to 2 decimal places.) Case 1: Case 2: The board of directors declared and issued a 50 percent stock dividend when the stock was selling at $4 per share. 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 $4 per share. Items Before Dividend and Split $ 672,000 After Stock Dividend $ 756,000 After Stock Split $ 672,000 Common stock account $ 2.00 $ 1.67 756,000 Par value per share Shares outstanding Capital in excess of par Retained earnings Total stockholders' equity 2.00 1,344,000 1,100,000 810,000 3,254,000 $ $