owners' equity accounts for Blueswell Industries are shown here: Common Stock ($1 par value Po) Capital surplus Retained Earnings Total owner's equity $9000 174,000 568,500 751.000 The current number of shares outstanding (NO) is 9000. If Blueswell Industries declares a 1-for-5 (n - for - m) reverse stock split, as a result what will be the number of new shares (Nil outstanding at a what Par value (P1) per share. New shares (N1) = No x n/m=- shares New par value (P1) = Po x m=S per share