On October 1, Blossom Corporation's stockholders' equity is as follows. Common stock, $5 par value Paid-in capital in excess of par-common stock Retained earnings Total stockholders' equity $380,500 27,000 163,000 $570,500 On October 1, Blossom declares and distributes a 10% stock dividend when the market price of the stock is $15 per share. (a) Compute the par value per share (1) before the stock dividend and (2) after the stock dividend. Par value before the stock dividend $ $ $ Par value after the stock dividend $