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TB MC Qu. 11-81 At the time that Kirby Company.. At the time that Kirby Company issued a 5-for-3 stock split, the company had 1,200 shares of $10 par value common stock outstanding. Stockholders' equity also included $24,000 of paid in capital in excess of par value-common and $40,000 of retained earnings. Which of the following statements regarding the impact of the stock split is true? Multiple Choice The number of outstanding shares of common stock will be 60,000. The amount of paid-in capital in excess of par-common will become $24,000. The balance in the retained earnings account will become $8,000. The balance of the common stock account will be $12,000