The company with the common equity accounts shown here has decided on a two-for-one stock split. The firm's 46-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 Total owners' equity $ 420,000 1,550,000 3,868,000 $5,838,000 What is the new par value of the stock? (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.) Dividends per share last year S