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

Common stock ($.40 par value)	$	20,000
Capital surplus		290,000
Retained earnings		648,120
Total owners equity	$	958,120

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.)