The owners equity accounts for Overby International are shown here:

Common stock ($1 par value)		$	100,000
Capital surplus			206,000
Retained earnings			680,000
Total owners equity		$	986,000

a. Assume the company's stock currently sells for $32 per share and a stock dividend of 15 percent is declared. How many new shares will be distributed? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) New shares issued Show the new balance for each equity account. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)

Common stock		$
Capital surplus
Retained earnings
Total owners equity		$

b. Now assume that instead the company declares a stock dividend of 20 percent. How many new shares will be distributed? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) New shares issued Show the new balance for each equity account. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)

Common stock		$
Capital surplus
Retained earnings
Total owners equity		$