On July 1, Davidson Corporation had the following capital structure Common stock ( $3 par value) Additional paid-in capital Retained earnings Treasury stock $660,000 1,040,000 850,000 Required Complete the table below for each of the two following independent cases: (Round "Par value per share" answers to 2 decimal places.) Case 1: The board of directors declared and issued a 40 percent stock dividend when the stock was selling at $5 per share Case 2: The board of directors announced a 6-for-5 stock split (i.e., a 20 percent increase in the number of shares). The market price prior to the split was $5 per share Before Dividend and Split After Stock Dividend After Stock Items lit 660,000 $ 660,000 $ 660,000 1.50 408,000 Common stock account Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity 3.00 285,600 pital040,000 1,203,200 3.00 S 204,000 850,000442,000 850,000 $ 2,502,000 $ 2,502,000 $2,502,000