The owners' equity accounts for Freya International are shown here: Common stock ($.50 par value) $ 35,000 Capital surplus 320,000 Retained earnings 708,120 Total owners' equity $1,063,120 a-1 If Freya stock currently sells for $20 per share and a 15 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 b-2 Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock $ Capital surplus