The owners' equity accounts for Hexagon International are shown here: Common stock ($.40 par value Capital surplus Retained earnings 32,500 315,000 698,120 Total owners' equity $1,045,620 a-1. The company declares a four-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding a-2. The company declares a four-for-one stock split. What is the new par value per share? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) New par value per share b-1. The company declares a one-for-five reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding b-2. The company declares a one-for-five reverse stock split. What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g, 32.16.) New par value per share