At the Time That Kirby Company Issued a 3-For-2 Stock

At the time that Kirby Company issued a 3-for-2 stock split, the company had 1,000 shares of $12 par value common stock outstanding. Stockholders' equity also contained $22,000 of additional paid-in capital and $36,000 of retained earnings. Immediately after the stock split the:

A) balance in the common stock account would amount to $12,000.
B) amount of paid-in capital in excess of par-common would be equal to $33,000.
C) balance in the retained earnings account would amount to $21,000.
D) number of outstanding shares of common stock would be 36,000.