On July 1, 2017, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized shares; 147,000 issued and outstanding) Contributed surplus Retained earnings thorized awaren; 147,00 korued and outstanding) $107.000 $147,000 85,000 169,000 Required: Complete the following table based on three independent cases involving share transactions: (Round your par value answers to 2 decimal places.) Case 1: The board of directors declared and issued a 12 percent stock dividend when the share price was $7.70 per share. directors declared and issued a 100 percent stock dividend when the share price was $7.70 per share. Case 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $7.70 per share. Case 1 Case 2 Case 3 Before Items Share After 10% Stock Dividend After 100% Stock Dividend After Stock Split Transactions 147,000 Number of shares outstanding Par per share Common shares account Contributed surplus Retained Earnings Total shareholders' equity 147,000 85,000 169,000 401,000 $