Pet SOCK dividend, now wouid tn 3. Stock Splits [LO3] For the company in Problem 2, show how the equity accounts s are outstanding now? many shares are outstanding will change if: What is the new par value per share? b. Freya declares a one-for-five reverse stock split. How now? What is the new par value per share? Common stock (.50 par value) Capital surplus Retained earnings $ 40,000 345,000 748,900 $1,133,900 Total owners' equity