Which Statement Is False

Which statement is false?

A) Typically the par value of common stock is adjusted for a stock split.
B) There are no costs to the company when issuing stock splits or stock dividends.
C) In both a stock split and a stock dividend,the shareholders have the same ownership interest after the stock split or stock dividend as they had before the stock split or stock dividend.
D) Ignoring the effect of fractional shares,both stock splits and stock dividends issue shares of common stock without any additional cash payments.
E) Stock splits are often used to keep a company's stock price low enough to maintain its price within a reasonable trading range.