Robinson's Has 18,500 Shares of Stock Outstanding with a Par

Robinson's has 18,500 shares of stock outstanding with a par value of $1 per share and a market price of $36 a share.The balance sheet shows $18,500 in the common stock account,$315,000 in the capital in excess of par value account,and $189,000 in the retained earnings account.The firm just announced a 3-for-2 stock split.What will be the value of the common stock account after the split?

A) $10,000
B) $12,500
C) $15,000
D) $18,500
E) $22,500