The owners' equity accounts for Alexander International are shown here: $ 42,500 Common stock ($0.50 par value) Capital surplus Retained earnings 345,000 758,120 Total owners' equity 1,145,620 $ 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 25 percent 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 TA