Whispering Winds Corp. has had 4 years of record earnings. Due to this success, the market price of its 440,000 outstandir shares of \$2 par value common stock has increased from \$6 per share to \$53. During this period, paid-in capital remained t same at $2,700,000. Retained earnings increased from $1,870,000 to $12,700,000. CEO Don Ames is considering either a stock dividend or a 2 -for-1 stock split. He asks you to show the before-and-after effects of each option on par value per share. Par value per share after stock dividend $ Par value per share after stock split $