How do I account for the 2-for-1 stock split in the problem below?

Prepare the stockholders' equity section for Reynolds Company at December 31, 2016. Show all supporting computations. Reynolds Company has two classes of capital stock outstanding: 8%, $30 par preferred and $10 par common. At December 31, 2017, the following accounts were included in stockholders' equity. Preferred Stock, 165,000 shares $ 4,950,000 Common Stock, 2,200,000 shares 22,000,000 Paid-in Capital in Excess of Par-Preferred 330,000 Paid-in Capital in Excess of Par-Common 45, 100,000 Retained Earnings 8,278,600 The following transactions affected stockholders' equity during 2018. Jan. 1 30,000 shares of preferred stock issued at $45 per share. Feb. 1 37,500 shares of common stock issued at $23 per share. June 1 2-for-1 stock split (par value reduced to $5.00). July 1 33,000 shares of common treasury stock purchased at $22 per share. Reynolds uses the cost method. Sept. 15 11,000 shares of treasury stock reissued at $24 per share. Dec. 31 The preferred dividend is declared, and a common dividend of 40 per share is declared. Dec. 31 Net income is $3,492,5000