A firm has 20,000 shares of stock outstanding. The current market value of the firm is $786,000. The company has retained earnings of $145,000, paid in surplus of $327,000, and a common stock account value of 20,000. The company is planning a 5-for-3 stock split. What will the retained earnings account value be after the split? OA) $205,000 OB) $73,800 OC) $145,000 OD) $245,500 O E) $153,600