Identifying, Analyzing, and Explaining the Effects of a Stock Split On September 1, Apstein Company has 210,000 shares of $9 par value ($148 market value) common stock that are issued and outstanding. Its balance sheet on that date shows the following account balances relating to its common stock. Common stock $1,890,000 Paid-in capital in excess of par value 1,176,000 On September 2, Apstein splits its stock 3-for-2 and reduces the par value to $6 per share. a. How many shares of common stock are issued and outstanding immediately after the stock split? 0 b. What is the dollar balance of the common stock account immediately after the stock split? $ 0 shares