The company with the common equity accounts shown here has declared a 15 percent stock dividend when the market value of its stock is $35 per share.

Common stock ($1 par value) $ 425,000

Capital surplus 854,000

Retained earnings 3,800,800

Total owners' equity $ 5,079,800

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 $________