Beck Corporation Declared a 2-For-1 Common Stock Split, but This

Beck Corporation declared a 2-for-1 common stock split, but this transaction was erroneously recorded as a 100% common stock dividend. As a result:

A) The common stock account is overstated.
B) The total dollar amount of stockholders' equity is overstated.
C) The corporate records do not show the correct number of shares of common stock outstanding.
D) The par value per share is understated.