The Owners' Equity Accounts for Blueswell Industries Are Shown Here

The owners' equity accounts for Blueswell Industries are shown here: $$\begin{array} { l r } \text { Common stock (\$1 par value) } & \$ 9,000 \\\text { Capital surplus } & 174,000 \\\text { Retained earnings } & \underline { 568,500 } \\ { \text { Total owners' equity } } & \$ 751,500\end{array}$$ If Blueswell Industries declares a 1-for-5 reverse stock split,there will be ____ shares outstanding at a par value of _____ per share.

A) 1,800; $1.00
B) 1,800; $5.00
C) 9,000; $5.00
D) 45,000; $0.20
E) 45,000; $1.00