The owners equity accounts for Rami Corp. are shown here: Common stock ($.50 par value) $ 46,000 Capital surplus 380,000 Retained earnings 828,120 Total owners equity $ 1,254,120

a-1. If the company's stock currently sells for $20 per share and a 15 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.)

a-2. Show the new equity account values. (Do not round intermediate calculations.)

b-1. If instead the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.)

b-2. Show the new equity account values. (Do not round intermediate calculations.) Common stock $ Capital surplus Retained earnings Total owners equity $