23. Wendell Company provided the following pertaining to its accounting year that ended December 31, 2016: .Common stock with a $10,000 par value was sold for $56,000 cash Cash dividends totaling $20,600 were declared, of which $15,600 were paid A 5% stock dividend resulted in a common stock distribution, which had a $5,000 par value and a $23,600 market value repurchase price and the resale price . Net income was $76,000 .Treasury stock repurchased in a prior year for $9,600 was resold for $7,600 and in the journal entry to record the sale, Additional paid-in capital was debited for the amount of the difference between the What is the amount of Increase in Wendell's common stock account during the year 2016? o $15,000. O $81,600. O $79,600. O $64,000