In 20XX, a firm sold 200,000 shares of $1 par common stock and received $5 per share. Based on the December 31, 20XX balance sheet information shown below, what are the new balance sheet values after the transaction?

Common Stock	$ 1,000,000
Additional Paid-in Capital	5,000,000
Retained Earnings	15,000,000

	a.	Common Stock: $1,000,000; Additional Paid-in Capital: $5,000,000; Retained Earnings: $16,000,000
	b.	Common Stock: $2,000,000; Additional Paid-in Capital: $5,000,000; Retained Earnings: $15,000,000
	c.	Common Stock: $1,000,000; Additional Paid-in Capital: $6,000,000; Retained Earnings: $15,000,000
	d.	Common Stock: $1,200,000; Additional Paid-in Capital: 5,800,000; Retained Earnings: $15,000,000