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

Common stock (par $4)	$	672,000
Capital in excess of par		1,000,000
Retained earnings		770,000
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 50 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	$1,000,000
Retained earnings	$770,000
Total stockholders equity