Element Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $$20\mathrm{.}50$ per share.

Common Stock, $$5$ par, $326,000$ shares authorized, $151,000$ shares issued and outstanding

Paid $-$ In Capital in Excess of Par$-$Common

Retained Earnings

$$755,000$

$131,000$

$306,{000}_{?}$

$$1,192,000$

Total Stockholders' Equity

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

A$.302,000$

B$.262,000$

C$.282,000$

D$.131,000$