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