The owners’ equity accounts for Freya International are shown here: Common stock ($.80 par value) $ 25,000 Capital surplus 370,000 Retained earnings 808,120 Total owners’ equity $ 1,203,120 a-1 If Freya 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.) New shares issued a-2 Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock $ Capital surplus Retained earnings Total owners’ equity $ b-1 If instead Freya declared a 20 percent stock dividend, how many new shares will be distributed? (Do not round intermediate calculations.) New shares issued b-2 Show how the equity accounts would change. (Do not round intermediate calculations.) Common stock $ Capital surplus Retained earnings Total owners’ equity $