The company with the common equity accounts shown here has declared a 15% stock dividend when the market value of its stock is $61 per share.

Common stock ($1 par value)	$	275,000
Capital surplus		763,000
Retained earnings		3,284,000
Total owners' equity	$	4,322,000

What would be the number of shares outstanding, after the distribution of the stock dividend?

New shares outstanding

What would the equity accounts be after the stock dividend? (Omit $ sign in your response.)

Common stock	$
Capital surplus
Retained earnings
Total owners' equity	$