The owners equity accounts for Vulcano International are shown here: Common stock ($.60 par value) $ 45,000 Capital surplus 365,000 Retained earnings 798,120 Total owners equity $ 1,208,120 a-1. The company declares a three-for-one stock split. How many shares are outstanding now? (Do not round intermediate calculations.) a-2. The company declares a three-for-one stock split. 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. The company declares a one-for-four reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations.) b-2. The company declares a one-for-four reverse stock split. What is the new par value per share