In January 2013, Lorillard, Inc. completed a 3-for-1 stock split. Immediately before the split, Lorillard had 129

Question:

In January 2013, Lorillard, Inc. completed a 3-for-1 stock split. Immediately before the split, Lorillard had 129 million common shares trading at U.S. $117 per share.
(a) How many shares did it have after the stock split?
(b) What was the most likely price of the shares after the stock split?
(c) How would Lorillard record or report this stock split?