Does a stock split also split the par value of the treasury stock held?

Question

Or does it just split the common stock par value?. Say you are holding 100 TREASURY STOCK shares each with $10 par value, then would a 2-for-1 stock split decrease par value of TREASURY STOCK shares to $5 and number of treasury shares to 200?

Answer 1

No..Treasury Stock is recored at "cost" and not at par value. Par Value has nothing to do with recording in the journal