Down River Express Has 5,000 Shares of Stock Outstanding with a Par

Down River Express has 5,000 shares of stock outstanding with a par value of $1.00 per share. The current market value of the firm is $390,000. The balance sheet shows a paid in surplus account value of $122,000 and retained earnings of $216,000. The company just announced a 2-for-1 stock split. What will the paid in surplus account balance be after the split?

A) $61,000
B) $112,000
C) $122,000
D) $183,000
E) $244,000