Robinson's has 18,500 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 $18,500 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 3-for-2 stock split. What will the value of the common stock account be after the split?

A. $10,000 B. $12,500 C. $15,000 D. $18,500 E. $22,500