On October 1, Crane Corporations stockholders equity is as follows. Common stock, $7 par value $533,400 Paid-in capital in excess of parcommon stock 30,000 Retained earnings 164,000 Total stockholders equity $727,400 On October 1, Crane declares and distributes a 10% stock dividend when the market price of the stock is $14 per share. (a) Compute the par value per share (1) before the stock dividend and (2) after the stock dividend. (b). Indicate the balances in the three stockholders equity accounts after the stock dividend shares have been distributed