On July 1, Davidson Corporation had the following capital structure: Common stock ( $3 par value) Additional paid-in capital Retained earnings Treasury stock Required: $ 666,000 950,000 860,000 0 Complete the table below for each of the two following independent cases: Note: Round "Par value per share" amounts 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. The market price prior to the split was $5 per share. Items Common stock account Before Dividend and Split After Stock Dividend After Stock Split 3.00 $ 3.00 Par value per share Shares outstanding Additional paid-in capital $ 950,000 Retained earnings $ 860,000 Total stockholders' equity