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Element Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $17.75 per share. Common Stock, $5 par, 323,000 shares authorized, 150,000 shares issued and outstanding $750,000 Paid-In Capital in Excess of Par-Common 140,000 294,000 Retained Earnings Total Stockholders' Equity $1,184,000 After a 2-for-1 stock split, what is the number of issued shares? CUIE A. 140,000 B. 280,000 OC. 300,000 D. 290,000 OOOO