SplitsCorp issued a 3-for-2 stock split of its common shares which had an average issuance price of $70 and a market value of $100 before the split. Twenty thousand old shares were exchanged for 30,000 new shares. What dollar amount of retained earnings should be transferred to the Common Shares account? OA Zero OB $2.000.000 OC. $3,000,000 OD $1,400,000