On August 10, 2014, Geller, Inc.'s board of directors declared a 3-for-1 stock split of its $9 par value common stock, of which 400,000 shares were authorized and 125,000 were issued and outstanding. The market value on that date was $60 per share. On the same date, the balance of additional paid-in capital was $3,000,000, and the bal- ance of retained earnings was $3,250,000. Prepare the stockholders' equity section of the company's balance sheet after the stock split. What entry, if any, is needed to record the stock split?