On June 30, Sharper Corporation's common stock is priced at $26.50 per share before any stock dividend or split, and the stockholders' equity section of its balance sheet appears as follows. Common stock-$6 par value, 90,000 shares authorized, 36,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity 216,000 100,000 316,000 632,000 I. Assume that the company declares and immediately distributes a 100% stock dividend. This event is recorded by capitalizing retained earnings equal to the stock's par value a., b. & c. Complete the below table to calculate the retained earnings balance, total stockholders equity and number of outstanding shares 2. Assume that the company implements a 3-for-2 stock split instead of the stock dividend in part 1 a., b. & c. Complete the below table to calculate the retained earnings balance, total stockholders equity and number of outstanding shares