The owners' equity accounts for Sigma International are shown here: 50,000 Common stock (S1 par value) Capital surplus Retained earnings Total owners' equity 350,000 755,000 $ 1,155,000 3. If Sigma stock currently sells for $45 per share and a 25% stock dividend is declared, how many new shares will be distributed? ( mark) b, Show how the equity accounts would change. (1.5 marks) Suppose the company has declared a dividend of $1.75 per share. The stock goes ex-dividend tomorrow. What will be the ex- dividend share price? (0.5 marks)