1.) Nash Corporation's December 31, 2017 balance sheet showed the following:

6% preferred stock, $10 par value, cumulative,
30000 shares authorized; 15000 shares issued	$ 150000
Common stock, $10 par value, 3,000,000 shares authorized;
1,950,000 shares issued, 1,920,000 shares outstanding	19500000
Paid-in capital in excess of par value - preferred stock	50000
Paid-in capital in excess of par value - common stock	27500000
Retained earnings	8950000
Treasury stock (30,000 shares)	450000

Nash's total paid-in capital was

A.)	$47650000.

B.)	$46750000.

C.)	$27300000.

D.)	$47200000.

2.)