The owners' equity accounts for Vidi International are shown here Common stock ($.40 par 32,500 315,000 698,120 1,045,620 value Capital surplus Retained earnings Total owners' equity$ a-1 if the company's stock currently sells for $30 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued a-2 Show how the eauitv accounts would chance. (Do not round intermediate a-2Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity b-1 lf instead the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued b-1 lf instead the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued b-2Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners equity