Problem 5 (20 points) The shareholder equity accounts for Hexagon International are shown below: Ordinary shares ($1 par value) $20,000 Capital surplus 200,000 Retained earnings 426,500 Total owners' equity 646,500 a. If Hexagon shares currently sell for $20 per share, and a 10 per cent stock dividend is declared, how many new shares will be distributed? Show how the equity accounts would change. b. What if instead of stock dividend, Hexagon declares a two-for-one stock split. How many shares are outstanding now? What is the new par value per share? How will the equity accounts change