The owners' equity accounts for Vidi International are shown here: Common stock ($.40 par value) Capital surplus Retained earnings $ 27.500 375,000 818,120 Total owners' equity $1,220,620 a-1 If the company's stock currently sells for $40 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