The owners equity accounts for Hexagon International are shown here:

Common stock ($.80 par value)	$	25,000
Capital surplus		370,000
Retained earnings		808,120
Total owners equity	$	1,203,120

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

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 20 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	$