The company with the common equity accounts shown here has declared a 5-for-one stock split when the market value of its stock is $30 per share. The firm's 80-cent per share cash dividend on the new (postsplit) shares represents an increase of 15 percent over last year's dividend on the presplit stock. Common stock ($1 par value) Capital surplus Retained earnings $ 460,000 861,000 3,870,800 Total owner's equity $5,191,800 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 er 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