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

Common stock $($$$\mathrm{.}80$ par value$)$ $ $25,000$

Capital surplus $370,000$

Retained earnings $808,120$

Total owners$$ equity $ $1,203,120$

a$-1.$

If the company's stock currently sells for $$30$ per share and a $10$ 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 $20$ 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.$)$