The owners' equity accounts for Southern Lights International are shown here: Common stock ($.60 par value) Capital surplus Retained earnings Total owners' equity 45,000 340,000 748,120 $1,133,120 a-1. If the company's stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued a-2. Show the new equity account values. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity $ b.1. If instead the company declared a 20 percent stock dividend, 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.) Common stock Capital surplus Retained earnings Total owners' equity $ b-1. If instead the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued WAMAMARAANID b-2. Show the new equity account values. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity