Squash Delight Inc. has the following balance sheet:

Assets

Cash $ 45,000

Accounts receivable 295,000

Fixed assets 772,000

Total assets $ 1,112,000

Liabilities

Accounts payable $ 296,000

Notes payable 54,000

Common stock (100,000 shares @ $2 par) 200,000

Capital in excess of par 100,000

Retained earnings 462,000

Total liabilities & owners' equity $ 1,112,000

The firm's stock sells for $14 a share.

a. What is the effect on the capital accounts of a two-for-one stock split? (Do not round intermediate calculations and round your answers to the nearest whole dollar.)

Common stock: _________

Capital Excess of par:___________

Retained Earnings:____________

Total equity:______________

b. What is the effect on the capital accounts of a 10 percent stock dividend? Part b is separate from part a. In part b do not assume the stock split has taken place. (Do not round intermediate calculations and round your answers to the nearest whole dollar.)

Common stock: _________

Capital Excess of par:___________

Retained Earnings:____________

Total equity:______________