Element Corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $20.25 per share.
After a 2-for-1 stock split, what is the number of issued shares?
A) 280,000
B) 314,000
C) 297,000
D) 140,000
B) 314,000
Explanation: 157,000 × 2 = 314,000
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