Canton has 60,000 shares of $10 par stock issued and outstanding. Canton declares a 2-for-1 stock split but for convenience accounts for it as a 100% stock dividend. What is the par value per share and number of shares outstanding after the stock split? O $10 par; 120,000 shares O $5 par; 60,000 shares. O $10 par; 60,000 shares. O $5 par; 120,000 shares