A firm declares a 5-1 stock split. Before the stock split: Common stock (100,000 shares, $1 par) 100,000 Capital in Excess of Par 500,000 Retained Earnings $2,000,000 Total Equity $2,600,000 Calculate Capital in Excess of Par after the stock split. 0 $1,000,000 O $1,300,000 $500,000 0 $900,000 A keeps records of stockholder ownership for a corporation. transfer agent securities committee equity agent recording company