On July 1, Davidson Corporation had the following capital structure: $ 732,000 1,080,000 770,000 Common stock ( $3 par value) Additional paid-in capital Retained earnings Treasury stock Required: Complete the table below for each of the two following independent cases: ((Round "Par value per share" amounts to 2 decimal places.) Case 1: The board of directors declared and issued a 30 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 After Stock After Stock Items and Split Split Dividend Common stock account Par value per share 3.00 Shares outstanding Additional paid-in capital $ 1,080,000 Retained earnings 770,000 Total stockholders' equity %24