The company with the common equity accounts shown here has declared a stock dividend of 15 percent at a time when the market value of its stock is $33 per share. Common stock ($1 par value) Capital surplus Retained earnings Total owners' equity $5 New shares outstanding $ 475,000 864,000 3,900,800 What would be the number of shares outstanding, after the distribution of the stock dividend? (Do not round intermediate calculations.) 5,239,800 Common stock Capital surplus Retained earnings What would the equity accounts be after the stock dividend? (Do not round intermediate calculations.) Total owners' equity