On July 1, Davidson Corporation had the following capital structure: 780,000 Common stock ($2 par value) $ 940,000 Additional paid-in capital 780,000 Retained earnings Treasury stock 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 $4 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 $4 per share. Before Dividend After Stock After Stock Items and Split Dividend Split Common stock account Par value per share $ 2.00 Shares outstanding Additional paid-in capital $ 940,000 Retained earnings $ 780,000 Total stockholders' equity