Kaneb Services Inc ? If the Pre-Split Price of Common Stock Was $42

Kaneb Services Inc. has just declared a 3 for 2 stock split. The company's pre-split common stockholders' equity was as follows: $\begin{array}{ll}\text { Common stock ( } \$ 1.25 \text { par, } 2,000,000 \text { shares) } & \$ 2,500,000 \\\text { Contributed capital in excess of par } & \$ 17,500,000 \\\text { Retained earnings } & 182,100,000\\\text { Total common stockholders' equity }&\$202,100,000\end{array}$ ? If the pre-split price of common stock was $42, what will be the amount of retained earnings after the split?

A) $140,100,000
B) $139,200,000
C) $182,100,000
D) $141,350,000