On July 1, 2020, Jones Limited had the following share structure: Common shares (par $1; 200,000 authorized shares; 156,000 issued and outstanding) Contributed surplus Retained earnings Required: $156,000 94,000 178,000 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 $8.60 per share. Case 2: The board of directors declared and issued a 100 percent stock dividend when the share price was $8.60 per share. Case 3: The board of directors voted a 2-for-1 stock split. The share price prior to the split was $8.60 per share. Items Before Share Transactions Number of shares outstanding Par per share $ Common shares account Contributed surplus 94,000 Retained Earnings 178,000 Total shareholders' equity Case 1 Case 2 Case 3 After 10% Stock Dividend After 100% Stock After Stock Dividend Split