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

Common stock $($$ $\mathrm{.}50$ par value$)$ $ $20,000$

Capital surplus $210,000$

Retained earnings $587,300$

Total owners$$ equity $ $817,300$

Assume the company's stock currently sells for $$42$ per share and a stock dividend of $10$ percent is declared.

a$-1.$ How many new shares will be distributed?