Johnson's has 16,000 shares of stock outstanding with a par value of $1.00 per share and a market price of $36 a share. The balance sheet shows $16,000 in the common stock account, $315,000 in the capital in excess of par account, and $189,000 in the retained earnings account. The firm just announced a 2-for-3 stock split. The number of shares of stock outstanding after the split is closest to what value? a. 24,000 shares b. 10,000 shares c. 22,500 shares d. 12,500 shares e. 20,000 shares