An analysis of stockholders' equity of Sunland Company as of January 1, 2021, is as follows:

Common stock, par value $20; authorized 100,000 shares;
	issued and outstanding 84000 shares	$1680000
Paid-in capital in excess of par		840000
Retained earnings		760000
Total		$3280000

Sunland uses the cost method of accounting for treasury stock and during 2021 entered into the following transactions: Acquired 2510 shares of its stock for $74000. Sold 1920 treasury shares at $35 per share. Sold the remaining treasury shares at $21 per share. Assuming no other equity transactions occurred during 2021, what should Sunland report at December 31, 2021, as total additional paid-in capital? Hint: Round intermediate calculations to 0 decimal places

A. $846,800

B. $856,240

C. $835,280

D. $840,000