On December 31, 2019, Treasure Discoveries Inc. had 15,500 shares outstanding of $40 par value common stock. The shares were originally issued for $96 per share. On January 1, 2020, Treasure Discoveries announced a 3 for 1 stock split of its common stock with a corresponding reduction in the stock's par value. The market price of the stock just before the split was $190 per share. After the stock split, how many shares are outstanding and what is the par value? Select one: a. 46,500 Shares Outstanding, $40 Par Value b. 5,167 Shares Outstanding, $13.33 Par Value c. 5,167 Shares Outstanding, $120 Par Value d. 46,500 Shares Outstanding, $13.33 Par Value