The owners' equity accounts for Masterson International are shown here: Common stock ($1 par value) Capital surplus Retained earnings $ 75,000 224,000 740,000 Total owners' equity $1,039,000 a. Assume the company's stock currently sells for $27 per share and a stock dividend of 15 percent is declared. 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 Show the new balance for each equity account. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Common stock Capital surplus Retained earnings Total owners' equity b. Now assume that instead the company declares a stock dividend of 19 percent. 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 Show the new balance for each equity account. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.) Common stock Capital surplus Retained earnings Total owners' equity