The company with the common equity accounts shown here has declared a stock dividend of 10 percent at a time when the market value of its stock is $31 per share.

Common stock ($1 par value)$405,000Capital surplus850,000Retained earnings3,760,800Total owners' equity$5,015,800

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$Capital surplusRetained earningsTotal owners' equity$