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the owners' equity accounts for vulcano international are shown here: common stock ($.60 par value) $ 37,500 capital surplus 325,000 retained earnings 718,120 total owners’ equity $ 1,080,620 a-1. if the company declares a two-for-one stock split, how many shares are outstanding now? (do not round intermediate calculations.) a-2. what is the new par value per share? (do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) b-1. if the company declares a one-for-four reverse stock split, how many shares are outstanding now? (do not round intermediate calculations.) b-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.)