The owners' equity accounts for Vidi International are shown here: Common stock ($.60 par value) $ 30,000 Capital surplus 385,000 Retained earnings 838,120 Total owners equity $ 1,253,120 a-1. If the company declares a five-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.)