The owners' equity accounts for Octagon International are shown here: Common stock ($.60 par value) $ 37,500 Capital surplus 325,000 Retained eamings 718,120 Total owners' equity $ 1,080,620 ' a-1. If the company's stock currently sells for $20 per share and a 20 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued a-2. Show the new equity account balances after the stock dividend is paid. (Do not round intermediate calculations.) Capital surplus Retained earnings Total owners' equity b-1. If the company declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued