Jensen's has $18,000$ shares of stock outstanding with a par value of $$1$ per share and a market price of $$32\mathrm{.}30$ a share. The balance sheet shows $$18,000$ in the common stock account, $$109,600$ in the capital in excess of par value account, and $$78,200$ in the retained earnings account. The firm just announced a stock split of five$-$for$-$three. What will be the balance in the capital in excess of par value account after the split?

Group of answer choices

$$138,700$

$$94,560$

$$458,200$

$$109,600$

$$458,440$