The owners' equity accounts for Freya International are shown here: Common stock ($.60 par value) Capital surplus Retained earnings 37,500 325,000 718,120 Total owners' equity $1,080,620 a-1 If Freya stock currently sells for $20 per share and a 20 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued a-2 Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity b-1 If instead Freya declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued