On March 1 of the current year. Xie Company has 400,000 shares of $20 par value common stock that are issued and outstanding. Its balance sheet shows the following account balances relating to common stock.

Common stock ...................................................  $8,000,000

Paid-in capital in excess of par value ...............  3,400,000

On March 2, Xie Company splits its common stock 2-for-1 and reduces the par value to $10 per share.

a. How many shares of common stock are issued and outstanding immediately after the stock split?

b. What is the dollar balance in its common stock account immediately after the stock split? 

c. What is the dollar balance in its paid-in capital in excess of par value account immediately after the stock split?

d. What is the effect of a stock split on the calculation of EPS?