Identifying, Analyzing, and Explaining the Effects of a Stock Split On September 1, Apstein Company has 210,000 shares of $9 par value (\$148 market value) common stock that are issued and outstanding. Its balance sheet on that date shows the following account balances relating to its common stock. On September 2, Apstein splits its stock 3-for-2 and reduces the par value to $6 per share. a. How many shares of common stock are issued and outstanding immediately after the stock split? x shares b. What is the dollar balance of the common stock account immediately after the stock split? $