Company ABC declares a 3-for-1 stock split on December 31, 2020 with the effective date of the split being January 31, 2021. The company has 38.500 shares issued and outstanding both on December 31, 2020 and on January 30, 2021. The book value of Common Shares account is $385,000 both on the date of declaration and just prior to the stock split on January 315 Record the journal entries on the declaration date of the stock split and the effective date of the stock split. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation 31 Dec. 2020 31 Jan 2021 How many shares are issued and outstanding after the split? shares eTextbook and Media List of Accounts What is the book value of the company's Common Shares account after the split