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 The company declares a two-for-one stock split. a-1.How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) a- What is the new par value per share?(Do not round intermediate calculations and 2. round your answer to 2 decimal places, e.g., 32.16.) New shares outstanding -1. a-2. New par value per share Now assume that instead the company declares a one-for-five reverse stock split. b-1.How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) b- What is the new par value per share? (Do not round intermediate calculations and 2. round your answer to the nearest whole number, e.g., 32.) b-1. New shares outstanding b-2. New par value per share