The shareholder equity accounts for Tokofu Inc. are shown here: Ordinary shares (1 par 10,000 value) Additional paid in capital Retained earnings 280,000 586,500 Total owners' equity 876,500 Tokofu shares currently sell for 25 per share, and a 25 per cent stock dividend is declared Calculate the number of new shares to be distributed and show how the equity accounts would change. (20%)