The owners$$ equity accounts for Vulcano International are shown here:

Common stock $($$$\mathrm{.}50$ par value$)$ $ $46,000$

Capital surplus $380,000$

Retained earnings $828,120$

Total owners$$ equity $ $1,254,120$

a$-1.$ If the company's stock currently sells for $$20$ per share and a $15$ percent stock dividend is declared, how many new shares will be distributed? $($Do not round intermediate calculations.$)$

a$-2.$ Show how the equity accounts would change. $($Do not round intermediate calculations.$)$

b$-1.$ If instead the company declared a $20$ percent stock dividend, how many new shares will be distributed? $($Do not round intermediate calculations.$)$

b$-2.$ Show how the equity accounts would change. $($Do not round intermediate calculations.$)$