The owners' equity accounts for Vulcano International are shown here: Common stock ($.40 par value) Capital surplus Retained earnings Total owners' equity $27,500 375,000 818,120 $1,220,620 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., 32.161.) b-1. If the company declares a one-for-five 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 137,500 a-2. New par value $ 0.200 per share b-1. New shares outstanding b-2. New par value per share