The owners equity accounts for Vulcano International are shown here:

Common stock ($.30 par value)	$ 22,500
Capital surplus	295,000
Retained earnings	658,120
Total owners equity	$ 975,620

a-1.	If the company's stock currently sells for $30 per share and a 20 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.)

b-1.	If the company declared a 25 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.)