On July 1, 2017, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized shares; 141,880 issued and outstanding) Contributed surplus Retained earnings $141, eee 79,00 163, eee 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 $7.10 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the share price was $7.10 per share. Case 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $7.10 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 S 0 s 0 S 0 Number of shares outstanding Par per share Common shares account Contributed surplus Retained Earnings Total shareholders' equity 79,000 163,000 242,000 S $ 0 S 0 S 0