The owners' equlity accounts for Freya International are shown here. ommon stock (S.40 par value) Capital surplus Retained eamings S 44,000 788,120 s 1,192,120 Total owners' equity a-1 If Freya declares a two-for-one stock split, how many shares are outstanding now? (Do not round intermediate calculations.) New shares outstanding a-2 What is the new par value per share? (Do not round intermediate calculations. Round your answer to 3 decimal places, e.g., 32.161.) New par value per share b-1 If Freya 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. Round your answer to 2 decimal places, e.g., 32.16.) New par value er share