On July 1, Davidson Corporation had the following capital structure: Common stock ($3 par value) Additional paid-in capital Retained earnings Treasury stock $ 666,000 1,080,000 870,000 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 $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 Dividend Split Common stock account Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity 3.00 1,080,000 870,000