The firm intends to first declare a 10 percent stock dividend and then pay a 15-cent cash dividend (which also causes a reduction of retained earnings). Show the capital section of the balance sheet after the first transaction and then after the second transaction. Note: Do not round intermediate calculations and round your answers to the nearest whole dollar. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Western Pipe Company } \\ \hline \multicolumn{2}{|c|}{ After Cash Dividend } \\ \hline Common stock & \\ \hline Capital in excess of par & \\ \hline Retained earnings & \\ \hline Total equity & $ \\ \hline \end{tabular}