Jordans net income for the year ended December 31, Year 2 was $185,000. Information from Jordans comparative balance sheets is given below. Compute the cash received from the sale of its common stock during Year 2.

At December 31	Year 2			Year 1
Common Stock, $5 par value	$	500,000		$	450,000
Paid-in capital in excess of par		948,000			853,000
Retained earnings		688,000			582,000

Select one:

a. $185,000.

b. $106,000.

c. $95,000.

d. $50,000.

e. $145,000.