Hannah Corporation's December 31, 2017 balance sheet showed the following: 8% preferred stock, $20 par value, cumulative, 30,000 shares authorized; 20,000 shares issuedS 400,000 Common stock, $10 par value, 2,000,000 shares authorized; 1,950,000 shares issued, 1,920,000 shares outstanding 19,500,000 Paid-in capital in excess of par-preferred stock 60,000 Paid-in capital in excess of par-common stock 27,000,000 Retained earnings 7,500,000 Treasury stock (30,000 shares) 630,000 Hannah total paid-in capital was a. $46,960,000 b. $47,590,000. c. $46,330,000. d. S27,060,000