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

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$.,32\mathrm{.}161.)$

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$.,32\mathrm{.}16.)$

Answer is complete but not entirely correct.