The Western Pipe Company has the following capital section in its balance sheet. Its stock is currently selling for $6 per share. Common stock (55,000 shares at $1 par) S55,000 Capital in excess of par Retained earnings 55,000 80,000 Total equity 290,000 The firm intends to first declare a 5 percent stock dividend and then pay a 10-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. (Do not round intermediate calculations and round your answers to the nearest whole dollar.) Western Pipe Co. After Stock Dividend 57,750 Common stock Capital i excess of par Retained earnings Total equity 57,750 Western Pipe Co. After Stock Dividend Common stock Capilal in excess of par Retained camings 57,750 Total equity 57,750