The owners' equity accounts for Freya International are shown here. Common stock ($ 50 par value) $ Capital surplus Retained earnings 42,500 345,000 758, 120 Total owners' equity $ 1,145,620 a-1 If Freya declares a twofor-one stock split, how many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding a-2 What is the new par value per share? (Do not round intermediate calculations. Round your answer to 3 decimal places, e.g., 32.161.) New par value $ per share b-1 If Freya declares a one for four reverse stock split, how many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding b-2 What is the new par value per share? (Do not round intermediate calculations. Round your answer to 2 decimal places, e.g., 32.16.) New par value per share