Element Corporation reported the following equity section on its current balance sheet. The common stock is currently

selling for $$15\mathrm{.}75$ per share.

Common Stock, $$5$ par, $334,000$ shares authorized, $157,000$ shares issued and

outstanding

$$785,000$

$123,000$

$298,000$

$$1,206,000$

Paid $-In$ Capital $in$ Excess $of$ Par$-$Common $123,000$

Retained Earnings $298,000$

Total Stockholders' Equity

After a $2-$ for$-1$ stock split, what is the number of issued shares?

A$.246,000$

B$.280,000$

C$.314,000$

D$.123,000$