The Stockholders' Equity Section of the Balance Sheet of the XYZ

Multiple Choice

The stockholders' equity section of the balance sheet of the XYZ Corp. is as follows:
$\begin{array}{lr}Common ~stock~ (\$6par) &\$ 24,000,000 \\Retained~ earnings&\$ 125,000,00 C \\\hline Total&\$ 149,000,00 C\\\hline \end{array}$
If the company now splits its stock 3-for-1, which of the following is correct?

A) The par value per share will remain at $6.
B) The market price per share will probably remain unchanged.
C) The book value per share will decline to $17.60.
D) The par value per share will decline to $2.00.