14) May, Inc. had the following transactions in 2025, its first year of operations: Issued 21,000 shares of common stock. The stock has a par value of $4.00 per share and was issued at $18.00 per share. Issued 1,900 shares of $150 par value preferred stock at par. Eamed net income of $39,000. Paid no dividends. At the end of 2025, what is the total amount of paid-in capital? C) $378,000 D) $663,000 B) $369,000 OA) $702,000