The owners' equity accounts for Alexander International are shown here Common stock ($0.60 par value Capital surplus Retained earnings 45,000 365,000 798,120 Total owners' equity $1,208,120 a-1 If Alexander stock currently sells for $20 per share and a 15 percent stock dividend is declared, how many new shares will be distributed? New shares issued a-2 Show how the equity accounts would change Common stock Capital surplus Retained earnings Total owners' equity b-1 If instead Alexander declared a 20 perc ent stock dividend, how many new shares will be distributed? New shares issued b-2 Show how the equity accounts would change. (Negative amount should be indicated by a minus sign Common stock Capital surplus Retained earnings Total owners' equity