Jean's Warehouse Has 16,000 Shares of Stock Outstanding

Jean's Warehouse has 16,000 shares of stock outstanding. The current market value of the firm is $768,000. The company has retained earnings of $123,000, paid in surplus of $321,000, and a common stock account value of 16,000. The company is planning a 5-for-3 stock split. What will the retained earnings account value be after the split?

A) $73,800
B) $123,000
C) $153,600
D) $205,000
E) $245,500