The owners equity account for Hexagon International are shown here:

Common stock ($1 par share)	$20,000
Capital surplus	210,000
Retained earnings	735,000
Total owners equity	965,300

a) If Hexagon stock currently sells for $48 per share and a 10 percent stock dividend is declared how many new shares will be distributed? Show how the equity account would change.

b) If Hexagon declared a 25 percent stock dividend, how would the accounts change?