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

The owners' equity accounts for Hexagon International are shown here: Common stock ($.50 par value) $ 27,500 Capital surplus 305,000 Retained eamings 678,120 Total owners' equity $ 1,010,620 [ a1. If the company's stock currently sells for $30 per share and a 15 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued a-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 $ [ b-1 . If the company declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued 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 $