On October 31, the stockholders' equity section of Sheffield Corp.'s balance sheet consists of common stock $820,000 and retained earnings $948,000. Sheffield is considering the following two courses of action: (1) declaring a 5% stock dividend on the 82,000 $10 par value shares outstanding or (2) effecting a 2 -for-1 stock split that will reduce par value to $5 per share. The current market price is $14 per share. Prepare a tabular summary of the effects of the alternative actions on the company's stockholders' equity and outstanding shares