On October 31, DUFFYDOG Corporation's liabilities totalled $215,000. Its shareholders' equity consisted of 73,500 common shares issued, $735,000 and retained earnings, $251,000. DUFFYDOG is considering the following three courses of action: (1) paying a $1.50 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 $16 per share. Complete the following tabular summary of the effects of the alternative actions on DUFFYDOG's shareholders' equity and number of common shares. (1) (2) Before Action After Cash Dividend After Stock Dividend Total assets $1,201,000 $ $ $ Total liabilities $215,000 $ $ $ Common shares 735,000 Retained earnings 251,000 Total shareholders' equity 986,000 Total liabilities and shareholders' equity $1,201,000 $ $ Number of common shares 73,500