An analysis of stockholders' equity of Hahn Corporation as of January 1, 2010, is as follows: Common stock, par value $20; authorized 100,000 shares; issued and outstanding 90,000 shares $1,800,000 Paid-in capital in excess of par 900,000 Retained earnings 760,000 Total $3,460,000 Hahn uses the cost method of accounting for treasury stock and during 2010 entered into the following transactions: Acquired 2,500 shares of its stock for $75,000. Sold 2,000 treasury shares at $35 per share. Sold the remaining treasury shares at $20 per share. Assuming no other equity transactions occurred during 2010, what should Hahn report at December 31, 2010, as total additional paid-in capital? a. $895,000 b. $900,000 c. $905,000 d. $915,000