The owners' equity accounts for Southern Lights International are shown here: Common stock ($.50 par value) Capital surplus Retained earnings $ 42,500 345,000 758,120 $ 1,145,620 Total owners' equity If the company's stock currently sells for $20 per share and a 15 percent stock a-1. 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 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 25 percent stock dividend, how many new shares will be distributed? (Do not round Intermediate calculations.) New shares issued b-2. Show the new equity account values. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity