The owners equity accounts for Vulcano International are shown here:

Common stock ($.40 par value)	$ 20,000
Capital surplus	290,000
Retained earnings	648,120
Total owners equity	$ 958,120

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 the new equity account balances after the stock dividend is paid. (Do not round intermediate calculations.)

- Common Stock =

- Capital Surplus =

- Retained Earnings =

- Total owner's equity =

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

b-2.	Show the new equity account balances after the stock dividend is paid. (Do not round intermediate calculations.)

- Common Stock =

- Capital Surplus =

- Retained Earnings =

- Total owner's equity =