At December $31,$ Year $1,$ Noorian Corporation had $40,000$ shares outstanding of $$30$ par value common stock. The shares were originally issued for $$84$ per share. On January $1,$ Year $2,$ Noorian split its common stock $3$ for $1$ with a corresponding reduction in the stock$$s par value. The market price of the stock just before the split was $$150$ per share.

After the split, the balance in the common stock account is:

Select one:

A$.$ $$3,360,000$

B$.$ $$1,200,000$

C$.$ $$6,000,000$

D$.$ $$3,600,000$