Pier 1 Imports recently reported the following stockholders' equity (adapted and in millions except par value per share):

Suppose Pier 1 split its common stock 2 for 1 in order to decrease the market price of its stock. The company's stock was trading at \$20 immediately before the split.

1. Prepare the stockholders' equity section of Pier 1 Imports' balance sheet after the stock split.

2. Which account balances changed after the stock split? Which account balances were unchanged? 

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Paid-in capital: Common stock, $1 par, 500 shares authorized 101 shares issued............. $101 Paid-in capital in excess of par............... 142 Total paid-in capital.... 243 Retained earnings......... 656 Other equity...... (235) Total stockholders' equity....... $664