medium · Financial Accounting stockholders-equity

A firm conducts a 2-for-1 stock split when its shares have a par value of 0.01 and there are 1 million shares outstanding.

What is the impact on the Common Stock (at par) and Retained Earnings accounts?

  1. Both accounts increase to reflect the higher market capitalization of the firm.
  2. Common Stock increases by $10,000 and Retained Earnings decreases by $10,000.
  3. Common Stock doubles to 20,000 while Retained Earnings remains unchanged.
  4. There is no change to the total balance of either Common Stock or Retained Earnings.

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