Prezario's Has 14,500 Shares of Stock Outstanding with a Par

Prezario's has 14,500 shares of stock outstanding with a par value of $1 per share. The current market value of the firm is $287,000. Currently, the retained earnings account balance is $197,000 and the capital in excess of par value account balance is $47,900. The company just announced a stock split of three-for-one. What is the common stock account balance after the stock split?

A) $29,000
B) $14,500
C) $4,833
D) $7,250
E) $43,500