.The owners equity accounts for Freya International are shown below:

Common stock ($50 per value)	$40,000
Capital surplus	345,000
Retained earnings	748,900
Total owners equity	1, 133,900

1. If Freya stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? Show how the equity account would change.
2. If Freya declared a 25 percent stock dividend, how would the accounts change?