The owners' equity accounts for Masterson International are shown here: Common stock ($1 par value) Capital surplus Retained earnings $ 45,000 157,000 603,000 Total owners' equity $805,000 Assume the company's stock currently sells for $42 per share and a stock dividend of 10 percent is declared. a-1. How many new shares will be distributed? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) New shares issued This is a numeric cell, so please enter numbers only. a- Show the new balance for each equity account. (Do not round intermediate 2. calculations and round your answers to the nearest whole number, e.g., 32.) Common stock Capital surplus Retained earnings Total owners' equity