Robinson's Has 15,000 Shares of Stock Outstanding with a Par

Robinson's has 15,000 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 $15,000 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.What will the paid in surplus account value be after the split?

A) $126,000
B) $210,000
C) $283,500
D) $315,000
E) $472,500