The owners' equity accounts for Freya International are shown here Capital surplus Retained earnings Common stock ($.50 par value) 42,500 345,000 758,120 Total owners' equity $1,145,620 a-1 If Freya declares a two-for-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 er 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 er share