The owners' equity accounts for Hexagon International are shown here Common stock ($.50 par value) Capital surplus Retained earnings $ 27,500 305,000 678,120 Total owners' equity $1,010,620 a-1. 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