The owners$$ equity accounts for Southern Lights International are shown here:

Common stock $($$$\mathrm{.}60$ par value$)$ $ $45,000$

Capital surplus $365,000$

Retained earnings $798,120$

Total owners$$ equity $ $1,208,120$

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.$)$