Obi Co. had 162374 shares outstanding as of March 18th 20x8. On May 9th 20x8 Obi announced a two-for-one stock split. The shares were selling at $38.31 on March 18th and $48.81 on May 9th. Which of the following statements is true:

Select one:

a. The number of shares outstanding after the split is 324748.00

b. To record the proper amount of new shares outstanding, 324748.00, a credit will be recorded to contributed surplus

c. The journal entry to record the stock split includes a credit to retained earnings of $-6220499.13

d. The number of shares outstanding after the split is 81187.00