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? O A. Zero. OB. $2,000,000 OC $3,000,000 OD $1,400,000