The owners' equity accounts for Vidi International are shown here: Common stock ($.40 par $32,500 315,000 698,120 value) Capital surplus Retained earnings ,045,620 Total owners' equity$ a-1. a-2. b-1. b-2. If the company declares a four-for-one stock split, how many shares are outstanding now? (Do not round intermediate calculations.) 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.) If the company declares a one-for-five reverse stock split, how many shares are outstanding now? (Do not round intermediate calculations.) 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 a-2. New par value b-1. New shares outstanding b-2. New par value per share per share