Element Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $17.00 per share. Common Stock, $5.00 par, 331,000 shares authorized, 140,000 shares issued and outstanding Paid In Capital in Excess of ParCommon Retained Earnings Total Stockholders' Equity $700,000 133,000 293,000 $1,126,000 After a 2- for 1 stock split, what is the number of issued shares? O A. 273,000 O B. 280,000 O C. 133,000 O D. 266,000