The owners equity accounts for Overby International are shown here: Common stock ($1 par value) $ 65,000 Capital surplus 233,000 Retained earnings 770,000 Total owners equity $ 1,068,000 a. Assume the company's stock currently sells for $30 per share and a stock dividend of 5 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 9 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 $