Unique Jewelers has the following equity account balances: common stock of $40,000 with a $1 par value, capital surplus of $260,000, and retained earnings of $411,000. The stock has a market value of $52 a share. Assume the firm does a 3-for-2 stock split. How many shares of stock will be outstanding after the split? (Hint: Before the split, number of shares outstanding = book value of common stock / par value per share.)