The Retail Outlet Has 8,000 Shares of Stock Outstanding with a Par

The Retail Outlet has 8,000 shares of stock outstanding with a par value of $1 per share.The current market value of the firm is $620,000.The balance sheet shows a capital in excess of par account value of $66,000 and retained earnings of $234,000.The company just announced a 3-for-1 stock split.What will be the retained earnings account balance after the split?

A) $117,000
B) $234,000
C) $351,000
D) $410,000
E) $468,000