On July 1, Jones Corporation had the following capital structure:

Common Stock, par $1; 8,000,000 authorized shares, 115,000 issued and outstanding	$	115,000
Additional Paid-in Capital		93,000
Retained Earnings		173,000
Treasury Stock		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 $8 per share.
Case 2:	The board of directors voted a 2-for-1 stock split. The stock price prior to the split was $8 per share.