登录之后可查看解析

C is corrent. A stock split results in a decrease in par value per share and an increase in the number of shares outstanding. The total par value of shares outstanding remains unchanged, as do the balances of additional paid-in capital and retained earnings. No journal entries are recorded for a stock split.
A is incorrect.  A stock split results in a decrease in par value per share and an increase in the number of shares outstanding. The total par value of shares outstanding remains unchanged, as do the balances of additional paid-in capital and retained earnings. No journal entries are recorded for a stock split.  
B is incorrect.  A stock split results in a decrease in par value per share and an increase in the number of shares outstanding. The total par value of shares outstanding remains unchanged, as do the balances of additional paid-in capital and retained earnings. No journal entries are recorded for a stock split.  
D is incorrect.  A stock split results in a decrease in par value per share and an increase in the number of shares outstanding. The total par value of shares outstanding remains unchanged, as do the balances of additional paid-in capital and retained earnings. No journal entries are recorded for a stock split.