The owners' equity accounts for Octagon International are shown here: a-1. The company declares a three-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations.) a- The company declares a three-for-one stock split. What is the new par value per 2. share? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) b- The company declares a one-for-four reverse stock split. How many shares are 1. outstanding now? (Do not round intermediate calculations.) b- The company declares a one-for-four reverse stock split. What is the new par value 2. per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) \begin{tabular}{|c|c|c|} \hline a-1. & New shares outstanding & \\ \hline a-2. & New par value & per share \\ \hlineb1. & New shares outstanding & \\ \hline b-2. & New par value & per share \\ \hline \end{tabular}