On July 1, Jones Corporation had the following capital structure: Common Stock, par $1; 8,000,000 authorized shares, 110,000 issued and outstanding Additional Paid-in Capital Retained Earnings Treasury Stock $110,000 92,000 172,000 None Required: Complete the following table based on two independent cases involving stock transactions: (Round "per share" answers to 2 decimal places.) Case 1: The board of directors declared and issued a 100 percent stock dividend when the stock price was $7 per share. Case 2: The board of directors voted a 2-for-1 stock split. The stock price prior to the split was $7 per share. Case 1 Case 2 Before Stock After 100% Transactions Dividend After 100% After Stock Items Number of Shares Outstanding Par Per Share Common Stock Account Additional Paid-in Capital Retained Earnings 1.00 92,000 172,000 Total Stockholders' Equity