The owners' equity accounts for Vidi International are shown here.

Common stock ($.40 par value)	$	32,500
Capital surplus		315,000
Retained earnings		698,120
Total owners equity	$	1,045,620

a-1.	If the company declares a four-for-one stock split, how many shares are outstanding now? (Do not round intermediate calculations.)
a-2.	What is the new par value per share? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)
b-1.	If the company declares a one-for-five reverse stock split, how many shares are outstanding now? (Do not round intermediate calculations.)
b-2.	What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

a-1.	New shares outstanding	325,000
a-2.	New par value	$0.100	per share
b-1.	New shares outstanding
b-2.	New par value		per share