The owners' equity accounts for Vulcano International are shown here: Common stock ($.60 par value) Capital surplus Retained earnings Total owners' equity $ 30,000 385,000 838,120 $1,253,120 a-1.If the company's stock currently sells for $30 per share and a 20 percent stock dividend is declared, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued a- Show how the equity accounts would change. (Do not round intermediate 2. calculations.) Common stock Capital surplus Retained earnings Total owners' equity b-1.If instead the company declared a 25 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued b- Show how the equity accounts would change. (Do not round intermediate 2. calculations.) Common stock Capital surplus Retained earnings Total owners' equity