Tunder Corporation provided the following information: 6,000 common shares issued and outstanding $20 issue price per common share $120,000 total common share contributed capital $600,000 retained earnings to date $720,000 total shareholders' equity to date The board of directors declared a 3-for-1 stock split on its common shares outstanding. Which statement correctly describes the impact of this declaration? a) The number of shares outstanding will change to 18,000. a) The number of shares outstanding will change to 18,000. b) The issue price per comon share will increase to $60. c) Total shareholder's equity will decrease to $240,000. d) The number of shares outstanding will change to 2,000. e) The retained earnings will decrease to $200,000