On July 1, 2017, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized shares; 157,000 issued and outstanding) Contributed surplus Retained earnings $157,000 95,000 179,000 16 points Skipped Required: Complete the following table based on three independent cases involving share transactions: (Round your par value answers to 2 decimal places.) eBook Case 1: The board of directors declared and issued a 12 percent stock dividend when the share price was $8.70 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the share price was $8.70 per share. e 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $8.70 per share. Print References Case 1 Case 2 Case 3 Items Before Share Transactions After 10% Stock Dividend After 100% Stock Dividend After Stock Split $ 0 $ 0 $ Number of shares outstanding Par per share Common shares account Contributed surplus Retained Earnings Total shareholders' equity 0 95,000 179,000 274,000 $ $ 0 $ 0 $ 0