The company with the common equity accounts shown here has declared a four-for-one stock split. The firm's 65-cent per-share cash dividend on the new (postsplit) shares represents an increase of 10 percent over last year's dividend on the presplit stock. Common stock ($1 par value) Capital surplus Retained earnings $ 245,000 618,000 2,758,300 Total owner's equity 3,621,300 $ What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) New par value per share What was last year's dividend per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Dividend per share