The owners' equity accounts for Octagon International are shown here: $ 22.500 Common stock ($.30 par value) Capital surplus Retained earnings 295,000 points 658,120 eBook Total owners' equity $975,620 Print 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.) New shares issued a- Show the new equity account balances after the stock dividend is paid. (Do not 2. round intermediate calculations.) 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 b- Show the new equity account balances after the stock dividend is paid. (Do not 2. round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity