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

Common stock ($.40 par value) $ 44,000

Capital surplus 360,000

Retained earnings 788,120

Total owners equity $ 1,192,120

a-1. If the company declares a two-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-four 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.)