Blue Corporation's December 31, 2020 balance sheet showed the following: 6% preferred stock, $10 par value, cumulative, 40000 shares authorized; 25000 shares issued $ 250000 Common stock, $10 par value, 3,000,000 shares authorized; 19300000 1,950,000 shares issued, 1,920,000 shares outstanding Paid-in capital in excess of par value - preferred stock Paid-in capital in excess of par value - common stock Retained earnings 66000 27700000 9450000 Treasury stock (30,000 shares) 589000 Blue's total paid-in capital was $47316000. $47905000. O $46727000. O $27416000