6 Problem 14-5 Stock Splits [LO 3) The owners' equity accounts for Masterson International are shown here. 4:33 points Common stock ($1 par value) $ 65,000 Capital surplus 242,000 Retained earnings 800,000 Total owners' equity $1,107.000 Book Print a-1. Suppose the company declares a two-for-one stock split How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) a-2. What is the new par value per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g. 32.16.) b-1. Suppose the company declares a one-for-five reverse stock split. How many shares are outstanding now? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) b-2 What is the new par value per share? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.) Deferences 2-1. New shares outstanding a-2. New par value -1. New shares outstanding b-2. New par value