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Suppose Decor Plus, Inc., has common stock, $1 par, 630,000 shares authorized, 120,000 shares issued and outstanding. The company also has Paid-in capital in excess of par, common of $200,000 and Retained earnings of $292,000. The company decided to split its common stock 2-for-1 in order to decrease the market price of its stock. The company?s stock was trading at $21 per share immediately before the split