The owners$$ equity accounts for Octagon International are shown here:

Common stock $($$$\mathrm{.}60$ par value$)$ $ $45,000$

Capital surplus $365,000$

Retained earnings $798,120$

Total owners$$ equity $ $1,208,120$

a$-1.$ The company declares a three$-$for$-$one stock split. How many shares are outstanding now? $($Do not round intermediate calculations.$)$

a$-2.$ The company declares a three$-$for$-$one stock split. What is the new par value per share? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

b$-1.$ The company declares a one$-$for$-$four reverse stock split. How many shares are outstanding now? $($Do not round intermediate calculations.$)$

b$-2.$ The company declares a one$-$for$-$four reverse stock split. What is the new par value per share? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$