The owners' equity accounts for Southern Lights International are shown here:

Common stock ($.40 par value) $20,000

Capital surplus 290,000

Retained earnings 648,120

Total owners' equity =$958,120

a-1.If the company's stock currently sells for $20 per share and a 15 percent stock dividend is declared, how many new shares will be distributed?(Do not round intermediate calculations.)

b-2 Show the new equity account values: Common stock ? Capital surplus? Retained earnings? Total owners' equity?

(Do not round intermediate calculations.)

c-3 If instead the company declared a 20 percent stock dividend, how many new shares will be distributed?

c-3' -Show the new equity account values.(Do not round intermediate calculations.)

Common stock? Capital surplus? Retained earnings? and Total owners' equity?