The Western Pipe Company has the following capital section in its balance sheet. Its stock is currently selling for $5 per share. The firm intends to first declare a 10 percent stock dividend and then pay a 20 -cent cash dividend (which also causes a reduction o 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.) secuon or tne Daiance sneet arter ne nrst transacuon and tnen intermediate calculations and round your answers to the nearest whole dollar.)