The Western Pipe Company has the following capital section in its balance sheet. Its stock is currently selling for $8 per share. The firm intends to first declare a 15 percent stock dividend and then pay a 25-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|} \hline \multicolumn{2}{|c|}{ Western Pipe Company } \\ \hline \multicolumn{2}{|c|}{ After Stock Dividend } \\ \hline Common stock \\ \hline Capital in excess of par \\ \hline Retained earnings \\ \hline Total equity \\ \hline \end{tabular} \begin{tabular}{|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 eamings \\ \hline Total equity \\ \hline \end{tabular}