The company with the common equity accounts shown here has declared a 4-for-one stock split when the market value of its stock is $32 per share. The firms 60-cent per share cash dividend on the new (postsplit) shares represents an increase of 20 percent over last years dividend on the presplit stock. Common stock ($1 par value) $ 470,000 Capital surplus 863,000 Retained earnings 3,890,800 Total owner's equity $ 5,223,800 What is the new par value per share? (Do not round intermediate calculations. 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. Round your answer to 2 decimal places, e.g., 32.16.) Dividend per share $