he owners equity accounts for Freya International are shown here: Common stock ($.50 par value) $ 40,000 Capital surplus 335,000 Retained earnings 738,120 Total owners equity $ 1,113,120

a-1	If Freya stock currently sells for $25 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.)

New shares issued

a-2	Show how the equity accounts would change. (Do not round intermediate calculations.)

Common stock	$
Capital surplus
Retained earnings
Total owners equity	$

b-1	If instead Freya declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.)

New shares issued

b-2	Show how the equity accounts would change. (Do not round intermediate calculations.)

Common stock	$
Capital surplus
Retained earnings
Total owners equity	$