XYZ Corporation declared a 2-for-1 stock split when the market price per share was $100. Requirements: a. Prepare the journal entry to record the stock split by XYZ Corporation. b. Calculate the number of additional shares issued. c. Determine the effect on the par value per share. d. Analyze the impact of the stock split on the stockholders' equity section of the balance sheet. e. Discuss the rationale behind a stock split.