On December $31,20$X$7,$ the stockholders equity section of Blue Co$.$ appeared as follows in the statement of financial position:On December $31,20$X$7,$ the market value per share was $$18.$ On January $3,20$X$8,$ Blue Co$.$ declared a $2-$for$-1$ stock split. After the stock split, a$.$ total stockholders equity decreased by $$180,000.$ b$.$ the total par value of the common stock increased to a balance of $$200,000.$ c$.$ the total par value of the common stock remained at $$100,000.$ d$.$ retained earnings decreased by $$180,000.$