On July 1, 2017, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized shares; 149,000 issued and outstanding) Contributed surplus Retained earnings $149,000 87,000 171,000 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 10 percent stock dividend when the share price was $7.90 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the share price was $7.90 per share. Case 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $7.90 per share. Case 1 Case 2 Case 3 Before After 10% After 100% After Items Share Stock Stock Stock Transactions Dividend Dividend Split Number of shares outstanding 149,000 163,900 Par per share 2$ 1 $ 1 Common shares account $ 149,000 $ 163,900 $ 2$ Contributed surplus 87,000 191,500 Retained Earnings 171,000 Total shareholders' equity $ 407,000 $ 355,400 $ %24