Apgregate Mining Corporbtion was incorporated five years ago. It as authonsed to isgue 500,000 shares of $100 par value 54 and ailsbve preferred stock. it is atco authorized to issue 600,000 -shares of 56 par value comimon stock. it has msued 60,000 of the common shares and 1,000 of the cumulative preferteit shares. 1he sorporaticn has rever-Beclared an dividend and the preferted sherea are one year in arrears. Aggregate Mining has the following tramsactons this yearT Mar. 1 Dectares a cash dividend of $20,000. Mar, 30 Pays the cash dividend. lut. 10 Declares a J-for-1 stock split of its comition shares, B. For the stock split, show the calculation for how many shares are outstanding after the split and the par value per share after the split. Outstanding shares after split Par value 4 per share