• The owners’ equity accounts for Vulcano International are shown here: Common stock ($.50 par value) Capital surplus Retained earnings Total owners’ equity $ 20,000 210,000 587,300 $ 817,300 a. If the company’s stock currently sells for $42 per share and a 10 percent stock dividend is declared, how many new shares will be distributed? Show how the equity accounts would change. b. If the company declared a 25 percent stock dividend, how would the accounts change?