The owners equity accounts for Vidi International are shown here:

Common stock ($.50 par value)	$	25,000
Capital surplus		215,000
Retained earnings		642,700
Total owners equity	$	882,700

a-1.	If the companys stock currently sells for $32 per share and a 10 percent stock dividend is declared, how many new shares will be distributed?

a-2.	Show how the equity accounts would change.

b-1.	If instead the company declared a 25 percent stock dividend, how many new shares will be distributed?

b-2.	Show how the equity accounts would change.:

Common stock

Capital surplus

Retained earnings

Total owners equity