Lewis Corporation issued 125,000 shares of $5 par value capital stock at date of incorporation for at a price of $9 per share. During the first year of operations, the company earned $140,000 and declared a dividend of $100,000. At the end of this first year of operations, the balance of the Capital Stock account is: a $765,000. b $1,000,000. ? $625,000. d $665,000