Griffin Corporation's Owner's Equity has the following balances as of March 15, 2014: Common Stock (exist2 par, 10,000 shares outstanding) exist20,000 Additional Paid-in Capital 120,000 Retained Earnings 550,000 Total Owner's Equity exist690,000 The market price of Griffin's common stock is exist40. If Griffin declares a 2-1 split on March 16_th, how is it accounted for on the balance sheet