On September $1,$ Smart & Final$$s Balance Sheet indicates there are $720,000$ shares of $$20$ par value common shares in the Common Stock account and $$540,000$ in the Additional Paid$-$in Capital account. There are $1,600,000$ shares authorized. On September $2,$ Smart & Final splits its stock $2$ for $1.$

What is the change in the Company$$s Contributed Capital immediately after the stock split?

a$.$

Contributed Capital decreased by $$14,400,000$

b$.$

Contributed Capital increased by $$3,200,000$

c$.$

There is No Change $($$$0)$ in the Company$$s Contributed Capital

d$.$

Contributed Capital decreased by $$1,080,000$

e$.$

Contributed Capital increased by $$14,400,000$