b-1.If instead the company declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) Answer is complete and correct. New shares issued 12,500 b-2.Show how the equity accounts would change. (Do not round intermediate calculations.) Answer is complete but not entirely correct. Common stock Capital surplus Retained earnings Total owners equity 31,250 215,000 X 636,450 882,700 IC The owners' equity accounts for Vidi International are shown here: Common stock ($.50 par value) $25.000 215,000 Capital surplus 642,700 Retained earnings Total owners' equity $882,700 b-1.If instead the company declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) Answer is complete and correct. New shares issued 12,500 b-2.Show how the equity accounts would change. (Do not round intermediate calculations.) Answer is complete but not entirely correct. Common stock Capital surplus Retained earnings Total owners equity 31,250 215,000 X 636,450 882,700 IC The owners' equity accounts for Vidi International are shown here: Common stock ($.50 par value) $25.000 215,000 Capital surplus 642,700 Retained earnings Total owners' equity $882,700