The owners equity accounts for Overby International are shown here: Common stock ($1 par value) $ 55,000 Capital surplus 239,000 Retained earnings 790,000 Total owners equity $ 1,084,000 a. Assume the company's stock currently sells for $32 per share and a stock dividend of 10 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 5500 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 $ 60500 Capital surplus 170500 Retained earnings Total owners equity $ b. Now assume that instead the company declares a stock dividend of 14 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 $