At December 31, 2019, Bentley Corporation Had 30,000 Shares Outstanding

At December 31, 2019, Bentley Corporation had 30,000 shares outstanding of $20 par value common stock. The shares were originally issued for $52 per share. On January 1, 2020, Western split its common stock 4 for 1 with a corresponding reduction in the stock's par value. The market price of the stock just before the split was $120 per share.
After the split, the balance of the common stock account is:

A) $3,600,000
B) $ 600,000
C) $1,560,000
D) $1,800,000