The company with the common equity accounts shown here has declared a 10 percent stock dividend when the market value of its stock is $38 per share.

Common stock ($1 par value)	$	440,000
Capital surplus		857,000
Retained earnings		3,830,800
Total owners' equity	$	5,127,800

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	$