Common stock ($.50 par value) Capital surplus Retained earnings $ 40,000 335,000 738,120 Total owners' equity $ 1,113,120 a-1. The company declares a four-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations.) a. The company declares a four-for-one stock split. What is the new par value per 2. share? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) b-1. The company declares a one-for-five reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations.) b- The company declares a one-for-five reverse stock split. What is the new par value 2. per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) per share a-1. New shares outstanding a-2. New par value b-1. New shares outstanding b-2. New par value per share