The owners' equity accounts for Southern Lights International are shown here: Common stock ($.60 par value) Capital surplus Retained carnings $ 37,500 325,000 718,120 $1,080,620 Total owners' equity a-1. If the company's stock currently sells for $20 per share and a 20 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations New shares issued 62500 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