Is this correct

Wendell Company provided the following pertaining to its accounting year that ended December 31, 2016: Common stock with a $10 000 per value was sold for $60,000 cash dividends totaling $21,000 were declared, of which $16,000 were paid Net income was $80,000 A 5% stock dividends resulted a common stock distribution, which had a $5,000 par value and a $24,000 market value Treasury stock repurchased in a prior year for $10,000 was resold for $8,000 and in the journal entry to record the sale, Additional paid-in capital was debited for the amount of the difference between the repurchase price and the resale price What is the amount of net increase in Wendell's additional paid-in capital account during the year 2016? $79,000 $25,000 $69,000 $67,000