The owners equity accounts for Hexagon International are shown here:

Common stock ($.60 par value)	$	45,000
Capital surplus		365,000
Retained earnings		798,120
Total owners equity	$	1,208,120

a-1. If the company's stock currently sells for $20 per share and a 15 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.)

a-2. Show the new equity account balances after the stock dividend is paid.

Common Stock ?

Capital Surplus ?

Retained Earnings ?

Total Owner's Equity ?

b-1. If the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.)

b-2. Show the new equity account balances after the stock dividend is paid. (Do not round intermediate calculations.)

Common Stock ?

Capital Surplus ?

Retained Earnings ?

Total Owners' Equity?