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 $38 per share. The firms 65-cent per share cash dividend on the new (postsplit) shares represents an increase of 10 percent over last years dividend on the presplit stock.

Common stock ($1 par value)	$	440,000
Capital surplus		857,000
Retained earnings		3,830,800
Total owner's equity	$	5,127,800

What is the new par value per share? (Round your answer to 2 decimal places. (e.g., 32.16))

New par value

$ per share

What was last year's dividend per share? (Round your answer to 2 decimal places. (e.g., 32.16))

Dividend per share

$