On October 1, Carla Vista Corporation's stockholders' equity is as follows. On October 1, Carla Vista declares and distributes a 10% stock dividend when the market price of the stock is $15 per share. 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 Indicate the balances in the three stockholders' equity accounts after the stock dividend shares have been distributed. Common stock Paid-in capital in excess of par value Retained earnings