The owners' equity accounts for Southern Lights International are shown here: Common stock ($.40 par value) Capital surplus Retained earnings 25,000 300,000 668,120 993,120 Total owners' equity a-1. If the company declares a four-for-one stock split, how many shares will be outstanding? (Do not round intermediate calculations.) New shares outstanding a-2. What is the new par value per share? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g. 32.161.) $ New par value per share b-1. If the company declares a one-for-five reverse stock split, how many shares are outstanding now? (Do not round intermediate calculations. New shares outstanding b-2. What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g. 32.16.) $ New par value per share