Ferris Company reported the following on its balance sheet: total contributed capital of $186,000, treasury stock of $19,500 and total stockholder's equity of $237,500. Ferris had 1,000,000 authorized shares of its $0.01 par value common stock of which 200,000 were outstanding. What was the amount of additional paid-in capital reported in the balance sheet?

A) $184,000

B) $2,000

C) $71,000

D) $51,500

E.) None of the Above