A company had 400,000 shares of $1-par-value common stock and no preferred stock outstanding. Because the stock is selling at a low market price, the firm has declared a 1-for-2 reverse split. The current stockholders' equity accounts before reverse stock split are the following: Common stock (400,000 shares at $1 par) $ 400,000 Paid-in capital in excess of par Retained earnings Total stockholders' equity 4,000,000 2,000,000 $6,400,000 Instruction: prepare the current stockholders' equity accounts after 1-for-2 reverse stock split.