The owners' equity accounts for Vulcano International are shown here: Common stock ($.50 par value) Capital surplus Retained earnings Total owners' equity $ 42,500 355,000 778,120 $ 1,175,620 a-1. If the company declares a five-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.) a-1. New shares outstanding a-2. New par value per share b-1. New shares outstanding b-2. New par value per share