AJ's Has 12,400 Shares of Stock Outstanding with a Par

AJ's has 12,400 shares of stock outstanding with a par value of $1 per share and a market price of $31 a share.The balance sheet shows $12,400 in the common stock account,$67,200 in the capital in excess of par value account,and $59,300 in the retained earnings account.The firm just announced an upcoming five-for-four stock split.What will be the value of the common stock account after the split?

A) $9,920
B) $12,500
C) $15,500
D) $12,400
E) $15,000