Effective May $1,$ the shareholders of Baltimore Corporation approved a $2-$for$-1$ split of the company's common stock and an increase in authorized common shares from $100,000$ shares $($par value $$20$ per share$)$ to $200,000$ shares $($par value $$10$ per share$).$ Baltimore's shareholders' equity items immediately before issuance of the stock split shares were as follows:

Common stock, $$20$ par $(100,000$ shares authorized, $50,000$ shares outstanding$)$

Additional paid$-$in capital $($premium of $$3$ per share on issuance of common stock$)$

$$1,000,000$

$150,000$

$1,350,000$

Retained earnings

What should be the balances in Baltimore's Additional Paid$-$in Capital and Retained Earnings accounts immediately after the stock split is effected?

a$.$

$\backslash$table$[[\backslash$table$[[$Additional Paid$-$in$],[$Capital$]],\backslash$table$[[$Retained$],[$Earnings$]]],[$$$150,000,$$$1,350,000$