The owners' equity accounts for Vidi International are shown here: Common stock ($.60 par value) $ 45,000 365,000 Capital surplus Retained earnings 798,120 1,208,120 Total owners' equity 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 b-2Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity