a-2. Show the new equity account values. (Do not round intermediate calculations.) b-1. If instead the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) b-2. Show the new equity account values. (Do not round intermediate calculations.) The owners' equity accounts for Southern Lights International are shown here: If the company's stock currently sells for $30 per share and a 10 percent stock a-1. dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) a-2. Show the new equity account values. (Do not round intermediate calculations.) b-1. If instead the company declared a 20 percent stock dividend, how many new shares Will be distributed? (Do not round intermediate calculations.) b-2. Show the new equity account values. (Do not round intermediate calculations.)