A Firm Decides to Issue Stock, Pursuant to a Stock

A firm decides to issue stock, pursuant to a stock split, on a 2-for-1 basis.What entry is necessary for this issuance?

A) Retained Earnings Common Stock--Par Value
B) Additional Paid-in Capital Common Stock--Par Value
C) Retained Earnings Common Stock--Par Value
Common Stock--Additional Paid-in Capital
D) Common Stock--Par Value Common Stock--Additional Paid-in Capital
Retained Earnings
E) No journal entry is necessary but the par value of the stock must be restated on a per share basis.