On July 1, Jones Corporation had the following capital structure: Common Stock, par $1; 8,000,000 authorized shares, 160,000 issued and outstanding Additional Paid-in Capital Retained Earnings Treasury Stock $160,000 102,000 182,000 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 2 Case 1 After 100% Stock Items Before Stock Transactions After Stock Split Dividend $ 1.00 Number of Shares Outstanding Par Per Share Common Stock Account Additional Paid-in Capital Retained Earnings Total Stockholders' Equity 102,000 182,000 284,000 $ $ 0 $ 0