The owners' equity accounts for Masterson International are shown here: Common stock ($1 par value) $ 40,000 Capital surplus 188,000 Retained earnings 620,000 Total owners' equity $848,000 a-1. Suppose the company declares a two-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) a-2. 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.) b-1. Suppose the company declares a one-for-five reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) b-2. What is the new par value per share? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) a-1. New shares outstanding a-2. New par value b-1. New shares outstanding b-2. New par value