The owners' equity accounts for Okanagan International are shown here: Common stock ($1 par value) Capital surplus Retained earnings Total owners' equity 40,000 345,000 748,900 $ 1,133,900 a-1. If Okanagan stock currently sells for $30 per share and a 10% stock dividend is declared, how many new shares will be distributed? New shares issued a-2. Show how the equity accounts would change. (Omit "$" sign in your response.) Common stock Capital surplus Retained earnings Total owners' equity b-1. If instead Okanagan declared a 25% stock dividend, how many new shares will be distributed? New shares issued b-2. Show how the equity accounts would change. (Omit "$" sign in your response.) Common stock Capital surplus Retained earnings Total owners' equity 69