A Stock Split That Is Accomplished by a Change in Par

A stock split that is accomplished by a change in par value that is not proportional to the new number of shares or if the firm does not change the par value, the firm

A) does not require a journal entry.
B) decreases Additional Paid-In Capital or Retained Earnings.
C) increases Additional Paid-In Capital or Retained Earnings.
D) decreases Cash or Retained Earnings.
E) increases Cash or Retained Earnings.