On February 1. a corporation has 70,000 shares of $1 par value common stock issued and outstanding. The corporation also has Additional Paid-in Capital of $100,000 and Retained Earnings of $100.000. On February 1. the corporation declared a 2-for- stock split. After the split, what is the total par value of the common stock and the total stockholders' equity, respectively? O A. $70,000 $170,000 O B. $35,000 $270,000 OC. $140,000: $270,000 OD. $70,000 $270.000