On July 1, Davidson Corporation had the following capital structure: Common stock ( $4 par value) Additional paid-in capital Retained earnings Treasury stock $ 774,000 1,040,000 820,000 Required: Complete the table below for each of the two following independent cases: ((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 $6 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 $6 per share. Items Before Dividend and Split After Stock Dividend After Stock Split $ 4.00 Common stock account Par value per share Shares outstanding Additional paid-in capital Retained earnings Total stockholders' equity $ 1,040,000 820,000 $