caption: On July 1, Jones Corporation had the following capital structure Common Stock, par $1; 8,000,000 authorized shares, 115,000 issued and outstanding $115,000 Additional Paid-in Capital Retained Earnings Treasury Stock 93,000 173,000 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 $8 per share Case 2: The board of directors voted a 2-for-1 stock split. The stock price prior to the split was $8 per share Case 1 Case 2 Before Stock Transactions After 100% Stock Items Dividend Split Number of Shares Outstanding Par Per Share Common Stock Account Additional Paid-in Capital Retained Earnings Total Stockholders Equity 1.00 93,000 173,000 266,000 $
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