Caledonians has 40,000 shares of common stock outstanding with a current price of $44 per share. The income statement shows $300,000 in revenues, $100,000 in costs of sales, and $50,000 in depreciation. Caledonians has just declared a 7-for-2 stock split. How many more shares of common stock will be outstanding after the split?

A. 140,000 shares B. 100,000 shares C. 50,000 shares