10.00 points Problem 17-3 Stock Splits [LO3] The owners equity accounts for Freya International are shown here Common stock ($.80 par value) 25,000 370,000 Capital surplus Retained eanings 808,120 Total owners' equity $ 1,203,120 a-1 If Freya declares a four-for-one stock split, how many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding a2 What is the new par value per share? (Do not round intermediate calculations. Round your answer to 3 decimal places, e.g., 32.161.) New par value per share b-1 If Freya declares a one-for-five reverse stock split, how many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding b-2 What is the new par value per share? (Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.) New par value per share