On July 1, 2017, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized shares; 140,000 issued and outstanding) Contributed surplus Hetained earnings $140,000 78,000 162,000 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 $7.00 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the share price was $7.00 per share. Case 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $7.00 per share. Case 1 Case 2 Case 3 Items Before Share Transactions After 10% Stock Dividend After 100% Stock Dividend After Stock Split S 1 $ 0 $ 0 $ 0 $ 0 Number of shares outstanding Par per share Common shares account Contributed surplus Retained Earnings Total shareholders' equity 78,000 162,000 240,000 S $ 0 $ 0 $ 0