The following information is for questions $12$ and $13.$ The Liang Company's balance sheet has the following capital section. Liang's stock is currently selling for $$5$ per share.

Common Stock $(50,000$ shares at $$1$ par$)$ $$50,000$

Capital in Excess of Par $50,000$

Retained Earnings $100,000$

$$200,000$

$12.$ Liang plans to declare a $2$ for $1$ stock split. Show the relevant section of the Balance sheet after this.

$13.$ If Liang declared a $10\%$ stock dividend instead of doing the stock split, what would the relevant section of the balance sheet look like?