Robinson's Has 16,000 Shares of Stock Outstanding with a Par

Robinson's has 16,000 shares of stock outstanding with a par value of $1.00 per share and a market price of $36 a share.The balance sheet shows $16,000 in the common stock account,$315,000 in the capital in excess of par account,and $189,000 in the retained earnings account.The firm just announced a 3-for-2 stock split.How many shares of stock will be outstanding after the split?

A) 10,000 shares
B) 12,500 shares
C) 20,000 shares
D) 22,500 shares
E) 24,000 shares