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 S1,192,120 a-1. If the company's stock currently sells for S30 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