Coy, Inc. initially issued 200,000 shares of $1 par stock for $1,000,000 in 2016. In 2017, the company purchased 20,000 treasury shares for $ 300,000. In 2018, 12,000 of the treasury shares were resold for $ 240,000. In its balance sheet dated December 31, 2018, Coy, Inc.'s treasury stock account shows a balance of: OASO OB. $200,000 OC$ 180,000 OD$ 120,000 Nell and Shane open a law firm as a partnership. Nell contributes cash of $180,000 and in the entry of forming the partnership Nell's capital was increased for $120,000. If the partners will not record the goodwill (the bonus method), How much cash Shane provided for the partnership: OA $120,000 OB. $ 80,000 OC $60,000 OD.$ 180,000