On July 1, Davidson Corporation had the following capital structure: Common stock ( $1 par value) Additional paid-in capital Retained earnings Treasury stock $ 600,000 900,000 700,000 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 50 percent stock dividend when the stock was selling at $12 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 $12 per share. Items Before Dividend and Split After Stock Dividend After Stock Split 1.00 Common stock account Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity $ | $ 900,000 700,000