Jensen's has 18,000 shares of stock outstanding with a par value of $1 per share and a market price of $32.30 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?