Reporting stockholders’ equity after a stock split Snake Golf Club, Corp., had the following stockholders’ equity at December 31, 2011:

STOCKHOLDERS’ EQUITY

Paid in capital:

 

Common stock, $1.00 par, 650 shares authorized,

 

290 issued

$290

Paid in capital in excess of par—common

580

Total paid in capital

870

Retained earnings

2,900

Total stockholders’ equity

$3,770

On June 30, 2012, Snake split its common stock 2 for 1.

Requirements

1. Make the memorandum entry to record the stock split.

2. Prepare the stockholders’ equity section of the balance sheet immediately after the split.