The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $53 per share. Common stock ($1 par value) Capital surplus Retained earnings $ 245,000 618,000 2,758,300 3,621,300 Total owners' equity What would be the number of shares outstanding, after the distribution of the stock dividend? (Do not round intermediate calculations.) New shares outstanding What would the equity accounts be after the stock dividend? (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity