At the time that Stellar Company issued a 2-for-1 stock split, the company had 1,000 shares of $5 par value common stock outstanding . Stockholders' equity also included $14,000 of additional paid in capital in excess of par value and $20,000 of retained earnings. Immediately after the stock split, 

A. the balance in the common stock account would be $10,000. 

B. the amount of paid-in capital would be $20,000. 

C. the balance in the retained earning account would be $15,000. 

D. the balance in the common stock account would be $5,000