On July 1, Davidson Corporation had the following capital structure: Common stock ($3 par value) Additional paid-in capital Retained earnings Treasury stock $ 624,000 920,000 750,000 0 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 60 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 Split Items Common stock account Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity 624,000 3.00 $ 3.00 920,000 750,000