At December 31, 2019, Northwest Corporation Had 40,000 Shares Outstanding

At December 31, 2019, Northwest Corporation had 40,000 shares outstanding of $90 par value common stock. The shares were originally issued for $252 per share. On January 1, 2020, Northwest split its common stock 3 for 1 with a corresponding reduction in the stock's par value. The market price of the stock just before the split was $450 per share.
After the split, the balance in the common stock account is:

A) $ 3.600,000
B) $18,000,000
C) $10,800,000
D) $10,080,000