Cigna Corporation discloses the following footnote to its \(10-\mathrm{K}\) report.

What restatements has Cigna made to its balance sheet as a result of the stock split?

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On April 25, 2007, the Company's Board of Directors approved a three-for-one stock split (in the form of a stock dividend) of the Company's common shares. The stock split was effective on June 4, 2007, for shareholders of record as of the close of business on May 21, 2007. All weighted average shares, per share amounts and references to stock compensation data for all periods presented have been adjusted to reflect the effect of the stock split.