Saved 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,eee authorized shares, 155,000 issued and outstanding Additional Paid-in Capital Retained Earnings Treasury Stock $155,000 107,000 187,000 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 2 Case 1 After 100% Stock Dividend Items Before Stock Transactions After Stock Split $ 1.00 Number of Shares Outstanding Par Per Share Common Stock Account Additional Paid-in Capital Retained Earnings Total Stockholders' Equity 107.000 187,000