The owners' equity accounts for Southern Lights International are shown here: Common stock (S.40 par value) Capital surplus Retained earnings $ 20,000 290,000 648, 120 $958,120 Total owners' equity 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.) New shares issued a-2. Show the new equity account values. (Do not round intermediate calculations.) Common stock Capital surplu:s Retained earnings Total owners' equity