The owners' equity accounts for Vidi International are shown here: $ 20,000 Common stock ($.40 par value) Capital surplus Retained earnings 290,000 648,120 Total owners' equity $ 958,120 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.) New shares issued a-2 Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity b-1 If instead the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued 12,500 b-2 Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity