Stock Dividends and Stock Splits At December 31, 2017, Green Company and Blue Company have identical amounts of common stock and retained earnings as follows: Common Stock, $10 par, 36,500 shares authorized, 8,000 issued, 8,000 outstanding Retained Earnings, $365,000 At December 31, 2017, Green Company declares and issues a 100\% stock dividend, while Blue Company declares and issues a 2-for-1 stock split. Required: Determine for each company the following amounts as of January 1,2018