The owners equity accounts for Octagon International are shown here: Common stock ($.30 par value) $ 22,500 Capital surplus 295,000 Retained earnings 658,120 Total owners equity $ 975,620 a-1. If the company's stock currently sells for $30 per share and a 20 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.)