The owners equity accounts for Octagon International are shown here:

Common stock ($.50 par value)	$	40,000
Capital surplus		335,000
Retained earnings		738,120
Total owners equity	$	1,113,120

a-1.	If the company's stock currently sells for $25 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.)

a-2.	Show the new equity account balances after the stock dividend is paid. (Do not round intermediate calculations.)

Common stock -

Capital surplus-

retained earnings -

Total owner's equity -