On July 1, 2013, Jones Corporation had the following capital structure:
Common Stock, par $1; 8,000,000 authorized shares, 100,000 issued and outstanding ... $100,000
Additional Paid-in Capital .............................................................................. 90,000
Retained Earnings ...................................................................................... 170,000
Treasury Stock ............................................................................................ None
Required:
Complete the following table based on three independent cases involving stock transactions:
Case 1: The board of directors declared and issued a 10 percent stock dividend when the stock price was $8 per share.
Case 2: The board of directors declared and issued a 100 percent stock dividend when the stock price was $8 per share.
Case 3: The board of directors voted a 2-for-1 stock split. The stock price prior to the split was $8 per share.

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Case 1 After 10% Stock Dividend Case 2 After 100% Stock Dividend Case 3 After Stock Before Stock Items Transactions Number of shares outstanding Par per share Common stock account Additional paid-in capital Retained earnings Total stockholders' equity 90,000 170,000