A Growing Corporation Had $180,000 of Its $30 Par Common

A growing corporation had $180,000 of its $30 par common stock issued before its recent 3-for-1 stock split. The market price of the stock was $120 per share before the split. Which of the following is true as a result of the split?

A) There were 24,000 shares (6,000 + 18,000) of common stock issued after the split.
B) The balance in the common stock account increased to $540,000.
C) The market price of the stock tripled.
D) The par value of the stock decreased to $10 per share.