The owners' equity accounts for Vulcano International are shown here: a. Assume the company's stock currently sells for $47 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 . 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 13 percent. How many new shares will be distributed? Note: Do not round intermediate calculations and round your answer to the nearest whole number, e.9., 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