Problem 19-3 Stock Splits The owners' equity accounts for Vulcano International are shown here: a-1. The company declares a three-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations.) a-2. The company declares a three-for-one stock split. What is the new par value per 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-four reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations.) b-2. The company declares a one-for-four reverse stock split. What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)