Before a 4-for- 1 stock split, the shares outstanding were 40,000 shares at $70 par. After the split, what was the par value and number of shares? O A. 160,000 shares and $18/share O B. 160,000 shares and $70/share O C. 10,000 shares and $70/share O D. 10,000 shares and $18/share