Jensen's Has 18,000 Shares of Stock Outstanding with a Par

Jensen's has 18,000 shares of stock outstanding with a par value of $1 per share and a market price of $32.30 a share.The balance sheet shows $18,000 in the common stock account,$109,600 in the capital in excess of par value account,and $78,200 in the retained earnings account.The firm just announced a stock split of five-for-three.What will be the balance in the capital in excess of par value account after the split?

A) $138,700
B) $94,560
C) $458,200
D) $109,600
E) $458,440