On July 1, Davidson Corporation had the following capital structure: Common stock ($5 par value) $ Additional paid-in capital Retained earnings Treasury stock 666,000 910,000 860,000 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 40 percent stock dividend when the stock was selling at $7 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 $7 per share. Before Dividend After Stock After Stock Items and Split Dividend Split Common stock account Par value per share $ 5.00 Shares outstanding Additional paid-in capital $ 910,000 Retained earnings $ 860,000 Total stockholders' equity