At December 31, 2019, Western Corporation Had 30,000 Shares Outstanding

At December 31, 2019, Western Corporation had 30,000 shares outstanding of $60 par value common stock. The shares were originally issued for $156 per share. On January 1, 2020, Western split its common stock 4 for 1 with a corresponding reduction in the stock's par value. The market price of the stock just before the split was $360 per share.
After the split, the balance of the common stock account is:

A) $10,800,000
B) $ 1,800,000
C) $ 4,680,000
D) $ 5,400,000