Stock Dividends The owners' equity accounts for Masterson International are shown here: Common stock ($1 par value) $ 45,000 Capital surplus 157,000 Retained earnings 603,000 Total owners' equity $805,000 a. If the company's stock currently sells for $42 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? Show how the equity accounts would change. b. If the company declared a 25 percent stock dividend, how would the accounts change