On October 31, Carla Vista Corporation's liabilities totalled $236,000. Its shareholders' equity consisted of common shares with a carrying amount of $952,000, with 95,200 common shares issued and retained earnings with a carrying amount of $281,600. Carla Vista is considering the following three courses of action: (1) paying a $0.75 cash dividend, (2) declaring a 10% stock dividend, or (3) effecting a 3-for-1 stock split. The current market price for its common shares is $15 per share. Complete the following tabular summary of the effects of the alternative actions on Carla Vista's shareholders' equity and number of common shares. Total assets Total liabilities Common shares Retained earnings (1) Before Action After Cash Dividend $1,469,600 $ $ $236,000 $ 952,000 281,600 1,233,600 Total shareholders' equity Total liabilities and shareholders' equity $1,469,600 Number of common shares 95,200 $ (2) After Stock Dividend $ (1) 21 (2) Before Action After Cash Dividend After Stock Dividend $1,469,600 $ $236,000 $ 952,000 281,600 uity 1,233,600 areholders' equity $1,469,600 $ hares 95,200 (3) After Stock Split