What happens after a stock split? More than one answer may be correct.

The Common Stock caption of stockholders' equity indicates a drop in the par value per share $($if appropriate$).$

A portion of the Retained Earnings account balance is capitalized as part of paid$-$in capital.

An accounting entry is made to reflect the issuance of additional shares of stock and the payment of the split to the shareholders.

The total market value of the company's outstanding stock usually does not change.