E11-14 Comparing 100 Percent Stock Dividend and 2-for-1 Split [LO 11-3] On July 1, Jones Corporation had the following capital structure Common Stock, par $1; 8,000,000 authorized shares, 170,000 issued and outstanding Additional Paid-in Capital Retained Earnings Treasury Stock $170,000 110,000 190,000 None Required Complete the following table based on two independent cases involving stock transactions: (Round "per share" answers to 2 decimal places.) Case 1: The board of directors declared and issued a 100 percent stock dividend when the stock price was $6 per share Case 2: The board of directors voted a 2-for-1 stock split. The stock price prior to the split was $6 per share Case 1 Case 2 Before Stock After 100% Transactions Dividend Items Stock Split Number of Shares Outstanding Par Per Share Common Stock Account Additional Paid-in Capital Retained Earnings Total Stockholders' Equity 1.00 110,000 190,000