The Retail Outlet Has 9,000 Shares of Stock Outstanding with a Par

The Retail Outlet has 9,000 shares of stock outstanding with a par value of $1 per share.The current market value of the firm is $420,000.The balance sheet shows a balance in the capital in excess of par value of $136,000 and retained earnings of $234,000.The company just announced a 3-for-2 stock split.What will be the common stock account balance after the split?

A) $3,000
B) $4,500
C) $9,000
D) $11,000
E) $12,000