Andromeda Industries Had 300,000 Shares of Common Stock with a $3

Andromeda Industries had 300,000 shares of common stock with a $3 par value and retained earnings of $180,000 at January 1,2011.In 2011,the stock was split 3 for 1.In 2010,earnings per share were $1.80.Which of the following would not result from the stock split?

A) The new shares would total 900,000.
B) The total amount in the capital stock account would remain the same.
C) The par value would become $1.
D) Retained earnings would be reduced.
E) The earnings per share for 20 years prior to the split would be reduced.