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

Common stock $($$$\mathrm{.}60$ par value$)$ $ $37,500$

Capital surplus $325,000$

Retained earnings $718,120$

Total owners$$ equity $ $1,080,620$

a$-1.$

If the company declares a two$-$for$-$one stock split, how many shares are outstanding now? $($Do not round intermediate calculations.$)$

a$-2.$ What is the new par value per share? $($Do not round intermediate calculations and round your answer to $3$ decimal places, e$.$g$.,32\mathrm{.}161.)$

b$-1.$ If the company declares a one$-$for$-$four reverse stock split, how many shares are outstanding now? $($Do not round intermediate calculations.$)$

b$-2.$ What is the new par value per share? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$