The owners equity accounts for Masterson International are shown here: Common stock ($1 par value) $ 45,000 Capital surplus 236,000 Retained earnings 780,000 Total owners equity $ 1,061,000 a. Assume the company's stock currently sells for $31 per share and a stock dividend of 8 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.) 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.) b. Now assume that instead the company declares a stock dividend of 12 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.) 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.)