The owners' equity accounts for Freya International are shown here: 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 15000 a-2 Show how the equity accounts would change. (Do not round intermediate calculations.) 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.)