The owners' equity accounts for Vulcano International are shown here: Common stock (5.40 par value) Capital surplus $27,500 375,000 Retained earnings 818,120 Total owners' equity $1,220,620 a-1. If the company's stock currently sells for $40 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? (Do not round Intermediate calculations.) New shares issued a-2 Show the new equity account balances after the stock dividend is paid. (Do not round Intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity b-1. If the company declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round Intermediate calculations.) New shares issued b-2 Show the new equity account balances after the stock dividend is paid. (Do not round Intermediate calculations.) Common stock Capital surplus Retained earnings Total owners' equity