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

a$.$ Assume the company's stock currently sells for $$25$ per share and a stock dividend of $8$ percent is declared.

How many new shares will be distributed?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

New shares issued

$4,400$

Show the new balance for each equity account.

Note: Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.,32.$

b$.$ Now assume that instead the company declares a stock dividend of $12$ percent.

How many new shares will be distributed?

Note: Do not round intermediate calculations and round your answer to the nearest whole number, e$.$g$.,32.$

New shares issued

Show the new balance for each equity account.

Note: Do not round intermediate calculations and round your answers to the nearest whole number, e$.$g$.,32.$