The owners equity accounts for Freya International are shown here:

Common stock ($.50 par value)	$	38,000
Capital surplus		330,000
Retained earnings		728,120
Total owners equity	$	1,096,120

1) If Freya stock currently sells for $20 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? 2) Show how the equity accounts would change. (Do not round intermediate calculations. a) common stock: b) capital surplus: c) retained earnings: 3) if instead Freya declared a 20 percent stock dividend, how many new shares will be distributed? a) common stock: b) capital surplus: c) retained earnings: