The owners' equity accounts for Hexagon International are shown here Capital surplus Retained earnings Common stock (S.40 par value) 44,000 360,000 788,120 Total owners' equity 1,192,120 a-1. If the company's stock currently sells for $30 per share and a 10 percent stock dividend is declared how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued 11000 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 48400 685600 1118120 Total owners' equity $ 1852120 , b-1. If the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued 22000 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 52800 1011200 1448120 Total owners' equity $2512120