The owners' equity accounts for Freya International are shown here.

Common stock ($.50 par value)	$	46,000
Capital surplus		380,000
Retained earnings		828,120
Total owners equity	$	1,254,120

a-1	If Freya declares a four-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-five 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