The owners' equity accounts for Freya International are shown here: Common stock ($.30 par value) Capital surplus Retained earnings $ 22,500 295,000 658,120 Total owners' equity $975,620 a-1 If Freya stock currently sells for $30 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