The owners equity accounts for Overby International are shown here: Common stock ($1 par value) $ 95,000 Capital surplus 230,000 Retained earnings 760,000 Total owners equity $ 1,085,000 a. Suppose the company declares a two-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) New shares outstanding What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) New par value $ per share b. Suppose the company declares a one-for-five reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) New shares outstanding What is the new par value per share? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) New par value $ per share