Robinson's has 40,000 shares of stock outstanding with a par value of $1 per share and a market price of $40 a share. The balance sheet shows $40,000 in the common stock account, $485,000 in the paid in surplus account, and $470,000 in the retained earnings account. The firm just announced a 2-for-1 stock split. How many shares of stock will be outstanding after the split? a) 80,000 shares b) 20,000 shares c) 79,500 shares d) 40,000 shares e) 60,000 shares