The owners equity accounts for Vidi International are shown here:

Common stock ($.50 par value) $ 35,000

Capital surplus 320,000

Retained earnings 708,120

Total owners equity $ 1,063,120

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 how the equity accounts would change. (Do not round intermediate calculations.)

b-1 If instead the company declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.)

b-2 Show how the equity accounts would change. (Do not round intermediate calculations.)