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*Exercise 11-15 Your answer is partially correct. Try again. On October 31, the stockholders' equity section of Heins Company consists of common stock $305,000 and retained earnings $891,000. Heins is considering the following two courses of action: (1) declaring a 5% stock dividend on the 30,500, $10 par value shares outstanding, or (2) effecting a 2-for-1 stock split that will reduce par value to $5 per share. The current market price is $14 per share. Prepare a tabular summary of the effects of the alternative actions on the components of stockholders' equity, outstanding shares, and par value per share. Before Action After Stock Dividend After Stock Split Stockholders equity Paid-in capital Commorn $1305000 $305000 122000 36600 stock 305000 In excess of 0 par Total paid- in capital 427000 Retained earnings 3910001 1869650 Total stockholders' equity Outstanding shares [1211250 892525 1505001 151850 Par value per share 10