On July 1, 2020, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized Shares; 152,000 issued and outstanding) Contributed surplus Retained earnings $152,800 90,000 174,000 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 $8.20 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the share price was $8.20 per Case 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $8.2e per share. share. Items Number of shares outstanding Par per share Common shares account Contributed surplus Retained Earnings Total shareholders' equity Case 1 Case 2 Case 3 Before After 10% After 100% After Share Stock Stock Stock Transactions Dividend Dividend Split 152,000 167,200 304,000 304,000 $ 11 s 1 $ 1 s 0.50 $ 152.000 $ 167,200 $ 304,000 $ 152,000 90,000 174,000 $ 416,000 $ 167,200 $ 304,000 $ 152,000